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The entitys total portfolio of marketable securities increased by $25,000 during the current year. The chief accountant determined that 20% of the gains are related

The entitys total portfolio of marketable securities increased by $25,000 during the current year. The chief accountant determined that 20% of the gains are related to unrestricted activities, 30% to investments restricted for equipment acquisition, and the remainder must be maintained for regular endowment purposes.

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