Required information Problem 15-3A (Algo) Debt investments in available-for-sale securities; unrealized and realized gains and losses LO P3 [The following information applies to the questions displayed below.] Stoll Company's long-term available-for-sale portfolio at the start of this year consists of the following. Available-for-Sale Securities Company A bonds Cost $ 534,800 159,400 662,300 Fair Value $ 490,000 Company B notes Company C bonds 150,000 649,530 Stoll enters into the following transactions involving its available-for-sale debt securities this year. January 29 Sold one-half of the Company B notes for $78,350. July 6 Purchased Company X bonds for $127,400. November 13 Purchased Company Z notes for $267,500. December 9 Sold all of the Company A bonds for $519,200. Fair values at December 31 are B, $80,900; C, $609,600; X, $120,000; and Z, $277,000.