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Use the following information for questions 93 and 94.
On its December 31, 2014 balance sheet, Calhoun Company appropriately reported a $10,000 debit balance in its Fair Value Adjustment (available-for-sale) account. There was no change during 2015 in the composition of Calhoun's portfolio of equity investments held as available-for-sale securities. The following information pertains to that portfolio:
-The amount of unrealized loss to appear as a component of comprehensive income for the year ending December 31, 2015 is
Bloodworms
Aquatic larvae of certain midge species, characterized by their red color due to hemoglobin in the blood, often used as fishing bait and in aquarium feeding.
Coral Reefs
Marine ecosystems characterized by reef-building corals; known for their biodiversity, they are often referred to as the "rainforests of the sea."
Tropical Waters
Warm ocean water found near the equator, characterized by high temperatures and supporting diverse marine life.
Zooxanthellae
Photosynthetic algae found in close symbiotic relationships with marine invertebrates such as corals and sea anemones.
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