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Unformatted text preview:Valuation Allowance for Available-for-Sale Investments Cost Dust Devil, Inc. $ 81,700 Gale Co. 68,000 Whirlwind Co. 114,000 Total $ 263,700 Increase (decrease) in fair value $ (4,250) b. Unrealized Gain (Loss) on Available-for-Sale Investments . . . . . . . . . . . . . . $4250 Instructions 4,250 Fair Value (Dec 31, 2016) $ 76,000 63,750 119,700 $ 259,450