Pharoah Company has the following securities in its portfolio of equity securities on December 31, 2025: Cost Fair Value 5.000 shares of Thomas Corp., Common $150,000 $137,000 10,000 shares of Gant Inc.. Common 183,000 191,700 $333,000 $328.700 All of the securities had been purchased in 2025. In 2026, Pharoah completed the following securities transactions: March 1 Sold 5,000 shares of Thomas Corp., Common @ $31 less fees of $1,500. April 1 Bought 600 shares of Werth Stores, Common @ $43 plus fees of $530. The Pharosh Company pc folio of equity securities appeared as follows on December 31, 2026: Cost Fair Value 10.000 shares of Gant, Common $183,000 $193,600 600 shares of Werth Stores, Common 26,330 24,410 $209,330 $218,010 Date December 31.2026 Account Titles and Explanation Unrealized Holding Gain or Loss-Equity Fair Value Adjustment Debit Credit