The following data relates to Trading Securities:

Please Journalize all of the entries required for this problem.

On December 1, 2017, a company purchased securities totaling $3,800.

On December 31, 2017, the FMV of the securities was $5,200.

On December 31, 2018, the FMV was $2,600.

On December 31, 2019, the FMV was $3,200.

Please use the blank journal paper that I have uploaded to the files section of Canvas for this class.

Question:

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