At December 31, 2014, Grey beard Inc. has these data on its security investments 
If the available-for-sale securities are held as long-term investments, which of the following will be recorded to adjust the securities to fair value?
Definitions:
Price-Earnings Ratio
A valuation ratio of a company's current share price compared to its per-share earnings, often used to assess if a stock is over or under-valued.
Net Income
The total profit of a company after all expenses and taxes have been deducted from revenues, indicating the financial performance over a specific time period.
Interest Expense
The cost incurred by an entity for borrowed funds over a period of time.
Price-Earnings Ratio
A valuation metric for stocks, calculated by dividing the current market price of the stock by its earnings per share.
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