Please help me find the unrealized holding gain for the last two. Thank you!!

Problem 17-11 Cullumber Corp. invested its excess cash in securities during 2017. As of December 31, 2017, the securities portfolio consisted of the following common stocks. Security Quantity Cost Fair Value $14,900 Lindsay Jones, Inc. 1,000 shares $21,000 Poley Corp. 2,000 shares 40,200 42,200 Arnold Aircraft 2,000 shares 72,400 60,300 Totals $127,500 $123,500 What should be reported on Cullumber's December 31, 2017, balance sheet relative to these securities? What should be reported on Fernandez's 2017 income statement? (If no entry is required, select "No Entry" for the account titles and enter o for the amounts) Cullumber Corp. Balance Sheet (Partial) December 31, 2017 Current Assets 123500 Equity Investments Income Statement For the Year Ended December 31, 2017 C Other Expenses and Losses 4000 Unrealized Holding Gair SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT