Exercise 12:9 (Algo) Securities available-for-sale; adjusting entries; financial statement effects [LO12-4] Loreal-American Corporation purchased several marketable securities during 2024. At December 31, 2024, the company had the investments in bonds listed below. None was held at the last reporting date, December 31,2023 , and all are considered securities available-for-sale. \table[[,Cost,Fair Value,\table[[Unrealized Holding],[Gain (Loss)]]],[Short term:,,,],[\table[[Blair, Incorporated],[ANC Corporation]],\table[[\table[[
$494,000