Use the following information for questions 14 and 15. On its December 31, 2010 balance sheet, Calhoun Company appropriately reported a $10,000 debit balance in its Securities Fair Value Adjustment (Available-for-Sale) investment account. There was no change during 2011 in the composition of Calhouns portfolio of marketable equity securities held as available-for-sale securities. The following information pertains to that portfolio: Security Cost Fair value at 12/31/11 X $125,000 $160,000 Y 100,000 95,000 Z 175,000 125,000 $400,000 $380,000 14. What is the cumulative amount of unrealized gain or loss on these securities to be included in Calhoun's stockholders' equity section of the balance sheet at December 31, 2011? a. $30,000 gain b. $30,000 loss c. $20,000 gain d. $20,000 loss e. $10,000 gain f. $10,000 loss 15. The 12/31/11 adjusting entry related to Unrealized Gain or Loss of AFS Securities would include a debit to that account in the amount of: a. $40,000 b. $30,000 c. $20,000 d. $10,000 e. $0