You are a senior accountant at Gala Inc. and have been asked to review the table, listed below, that was prepared by a staff accountant. The information will be used to prepare the necessary fair value measurements and related disclosures reported on the financial statements for the fiscal year ended December 31, 20X2.

For each item, refer to the supporting documents in the Exhibits above and determine if the values and levels entered are correct or if revisions need to be made.

For each item, click in the associated cell and select from the list to determine the reported value and level in fair value hierarchy.

	Financial Statement Item	Reported Value	Level in the Fair Value Hierarchy
1	1,500 shares of Antal Corp. (ANTL)	$48,828 $48,750 $53,475 $53,553 $57,750 $57,828	Level 3 Level 1 Level 2 Level 4 Not included in the fair value hierarchy; disclosure required Not included in the fair value hierarchy; NO disclosure required
2	100 Brother Bear Inc. Corporate Bonds	$91,136 $91,500 $89,162 $83,240 $83,000 $100,000	Level 1 Level 2 Level 3 Level 4 Not included in the fair value hierarchy; disclosure required Not included in the fair value hierarchy; NO disclosure required
3	1,000 shares of Triple Line Enhanced Opportunistic Fund	$25,610 $23,580 $23,830 $25,250 $25,750 $25,860	Not included in the fair value hierarchy; disclosure required Level 1 Level 2 Level 3 Level 4 Not included in the fair value hierarchy; NO disclosure required
4	Investment in Walker Holdings LP (10%) (Fair Value elected)	$461,192 $815,867 $1,104,489 $646,813	Level 3 Level 1 Level 2 Level 4 Not included in the fair value hierarchy; disclosure required Not included in the fair value hierarchy; NO disclosure required