Required information [The following information applies to the questions disployod below] On December 31, Regpt Company held the following short term investments in its portfollo of avgilabla-for-sale debt securities. Regpit had no short term investments in its prior accounting periods. (a) After the fair value adjustment is made, prepare the assets section of Reggit Companys December 31 classified balance shee (a) After the fair value adjustment is made, prepare the assets section of Reggit Company secember (b) is the unrealized gain (or loss) on the portifolio of avallable-for-saie securities reported on the income statement? Complete this question by entering your answers in the tabs below. After the fair value adjustment is made, prepare the assets section of Reggit Company's December 31 classified balance sheet. Sheet. Note: Amounts to be deducted should be indicated with a minus sign