On January 1, 2009, Heitzman Company purchased the following shares as a long-term investment in available-for-sale securities: Corporation Shares Percent Outstanding Cost per Share Maars 10,000 common 5% $25 Nassif 2,000 preferred 2% $50 The market value of the stocks subsequently were as follows: - Dec. 31, 2009 Dec.31, 2010 Maars Corporation common stock $24.00 $27.50 Nassif Corporation preferred stock $51.00 $50.50 Calculate the balance in the account, "Allowance to Adjust Long-term Investments to Market," on A. December 31, 2009 and B. December 31, 2010.