Required: What should be the 20X1 earnings per common share of Tam Company, rounded to the nearest penny? Q3 (5 Points) Ch 17 Information related to Jones Company's portfolio of trading securities at December 31, 20X1, follows: Amortized cost of securities: Gross unrealized gains (cumulative) Gross unrealized losses (cumulative) $355,000 15,000 45,000 Jones reported a $25,000 credit balance in its fair value adjustment-trading securities account in its December 31, 20x0, balance sheet. Assume that it sold no trading securities during 20X1. Required: 1. How much should Jones report as unrealized gain or loss on its 20X1 income statement?