Year 1

January 20Purchased Johnson & Johnson bonds for $26,500.February 9Purchased Sony notes for $60,840.June 12Purchased Mattel bonds for $46,500.December 31Fair values for debt in the portfolio are Johnson & Johnson, $30,700; Sony, $49,950 and Mattel, $55,250.

Year 2

April 15Sold all of the Johnson & Johnson bonds for $29,500.July 5Sold all of the Mattel bonds for $40,050.July 22Purchased Sara Lee notes for $16,300.August 19Purchased Kodak bonds for $19,500.December 31Fair values for debt in the portfolio are Kodak, $19,425 Sara Lee, $18,000 and Sony, $63,000.

Year 3

February 27Purchased Microsoft bonds for $159,400.June 21Sold all of the Sony notes for $62,400.June 30Purchased Black & Decker bonds for $56,400.August 3Sold all of the Sara Lee notes for $15,150.November 1Sold all of the Kodak bonds for $24,375.December 31Fair values for debt in the portfolio are Black & Decker, $58,200 and Microsoft, $159,800

I know that the year 1 long-term available-for-sale securities cost is 133,840 and the fair value adjustment is 2,060. I know the fair value adjustment for year 2 is 3785. The long-term available-for-sale securities cost for year 3 is 215,800 and the fair value adjustment is 2200. Essentially, I know everything other than the long term available- for-sale securities (cost) for year 2 what is it? thanks.