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Question - On its December 31, 2021 balance sheet, Calhoun Company appropriately reported a $20,000 credit balance in its Fair Value Adjustment (available-for-sale) account. There was no change during 2022 in the composition of Calhoun's portfolio of equity investments. The following information pertains to that portfolio:
Security
Cost
Fair value at 12/31/22
X
$160,000
$125,000
Y
90,000
100,000
Z
125,000
175,000
$375,000
$400,000
What is the Unrealized Gain or Loss to be reported on the 2022 Comprehensive Income Statement?
a. $35,000
b. $25,000
c. $15,000
d. $10,000
e. $45,000
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What does MacArthur say is the best way to find out your spiritual gifts?
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