Question: Founded on January 1, 2014, Gehl Company had the following short-term investments in securities at the end of 2014 and 2015 (all were held in the "trading" portfolio):
Equity Security Cost 2015 Fair Value
A $96,000 $94,000
B 184,000 162,000
C 126,000 136,000
Required: If the company recorded a $4,000 debit to its Fair value adjustment-Trading securities account at the end of 2015 as its fair value adjustment, what must have been the unrealized gain or loss recorded at the end of 2014?