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Jill Corp. had investments in marketable debt securities purchased
on January 1, year 1, for $650,000 that were classified as
trading securities and accounted for using the cost adjusted to
fair value method. On June 30, year 2, Jill decided to hold the
investments to maturity and accordingly reclassified them to the
held-to-maturity category on that date. The investments’ fair
value was $575,000 at December 31, year 1, $530,000 at June 30,
year 2, and $490,000 at December 31, year 2. Jill elects the fair
value option for reporting these held-to-maturity securities.
What amount should Jill report as net unrealized loss on
marketable debt securities in other comprehensive income in its
year 2 statement of stockholders’ equity?