would 19. Unrealized holding gains and losses on securities available for sale have the following effects on retained earnings Gains Losses a. Increase No change b. No change Decrease c. No change No change d. Increase Decrease A. Option A B. Option B C. Option C D. Option D 20. GAAP regarding accounting for unrealized gains and losses on investments in equity securities will apply to an investment when the percentage of ownership of another company is A. Less than 20%. B. 20% to 50%. C. Over 50% D. Exactly 100%. artimates the allowance for uncollectible accounts inn 2016, Chez Fred's