Uttinger company has the following data at december 31, Financial Accounting

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Uttinger company has the following data at december 31

Uttinger Company has the following data at December 31, 2015.

Securities Cost Fair Value

Trading 130,000 126,000

Available for Sale 100,00 96,000

The available-for-sale securities are held as a long-term investment.

Instructions

Prepare the adjusting entries to report each class of securities at fair value.

Indicate the statement presentation of each class of securities and the related unrealized gain (loss) accounts.

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Financial Accounting: Uttinger company has the following data at december 31

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Financial Accounting: Uttinger company has the following data at december 31

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