The Investments of Steelers Inc. include a single investment: 39,810 shares of Bengals Inc. common stock purchased on September 12, 2016, for $14 per share including brokerage commission. These shares were classified as available-for-sale securities. As of the December 31, 2016, balance sheet date, the share price declined to $9 per share Required: A. Journalize the entries to acquire the investment on September 12 and record the adjustment to fair value on December 31, 2016. Refer to the Chart of Accounts for exact wording of account tities B. How is the unrealized gain or loss for available-for-sale investments disclosed on the inancial statements? MacBook Pro 8