what amount should Unruh report in its 201? income statement for unrealized holding loss'? 20. At December 31, 201?, Malle Corp. had the following equity securities that were purchased during 2017, its rst year of operation: Fair Unrealized Cost Value Gain (Loss) Equity Investment P&L Security A P 90,000 P 60,000 P(30.000) B 15 000 20 000 5 000 Totals P105.000 P 30.000 P 25 000 Equity Investment Security Y P 70,000 P 30,000 P10,000 Z 35 000 55 000 3|] 000 T013113 Pm m m All market declines are considered temporary. Fair value adjustments at December 31. 201? should be established with a corresponding charge against Income Stockholders' Equity,r