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Valuing Available-for-Sale Securities at Fair Value On January 1, Valuation Allowance for Available-for-Sale Investments had a zero balance. On December 31, the cost of the

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Valuing Available-for-Sale Securities at Fair Value On January 1, Valuation Allowance for Available-for-Sale Investments had a zero balance. On December 31, the cost of the available-for-sale securities was $81,000, and the fair value was $83,210. Prepare the adjusting entry to record the unrealized gain or loss on available-for-sale investments on December 31. Dec. 31 fill in the blank 2 fill in the blank 4

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