The following data relates to Available for Sale Securities:
Journalize all the entries required for this problem and then answer the question
below.
On December 1, 2007, a company purchased securities totaling $6,200.
On December 31, 2007, the FMV of the securities was $5,300.
On December 31, 2008, the FMV was $6,000.
On December 31, 2009, the FMV was $3,200.

The unrealized loss or gains would appear on which financial statement?
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