Valuing available-for-sale securities at fair value Instructions Chart of Accounts Journal Instructions On January 1, 20YS, Valuation Allowance for Available-for-Sale Investments had a zero balance. On December 31, 20YS, the cost of the available-for-sale securities was $84,200, and the fair value was $77,810. Journalize the adjusting entry to record the unrealized gain or loss on available-for-sale investments on December 31, 2015. Refer to the Chart of Accounts for exact wording of account titles