the answer us unrealized loss of 7,500. please explain in detail.

On its December 31, 2019, balance sheet, Eates Co, reported its investrient in trading socurities, which hat cost 5475,000 , at far value of 5525,000 . Ar Docheiber 38, 2020 . the tair value of the securities was $507,500. What should Estes report on its 2020 incorhe shitement as a result of the decrease in fair valuo of the ittveatinontr in