Answer and Explanation:
The computation of the amount reports as unrealized holding loss is shown below:
The marketable securities should be reflected by considering the lower value of market value or cost therefore the trading cost would be decreased by $10,000 i.e.
= $155,000 - $145,000
= $10,000
While the available to sale value is also fall but does not reflected in the income statement it could be shown in the other comprehensive income
