On August 31, 2010, a company purchased 10,000 shares of stock for $30 per share. Management recorded the stock in the securities available for the sale portfolio. The following information pertains to the price per share of stock: Price 12/31/2010 $35 12/31/2011 $34 12/31/2012 $37 Prepare journal entries for the investments in SAS and the Net Realized losses/gains for each date given. Then compute the balance in the Net Unrealized Losses/Gains.