Boulter, Inc. began business on January 1, 2011. At the end of December 2011, Boulter had the following investments in equity securities: (FV = Fair Value)

Cost: Trading: 60k; Avail 4 sale: 110k

FV: Trading: 54k; Avail 4 sale: 107.5k


All declines in value are deemed to be temporary in nature. How should the corresponding losses be reflected in the financial statements at December 31, 2011? (AOCISE = Accumulated Other Comprehensive Income in Shareholders’ Equity)