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Eleston Printing Acquired the Following Short-Term Equity Securities on January

question 34

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Eleston Printing acquired the following short-term equity securities on January 1,2X12:  Company.  # of Shares  Price/share  Total Cost  Color, Inc. 250$22$5,500 Black, Inc. 300226,600 White, Inc. 500147,000$19,100\begin{array}{lcccc}\text { Company. } & \text { \# of Shares } & \text { Price/share } & & \text { Total Cost } \\\text { Color, Inc. }& 250 & \$ 22 & & \$ 5,500 \\\text { Black, Inc. } & 300 & 22 & & 6,600 \\\text { White, Inc. } & 500 & 14 & & \underline{7,000} \\& & & & \$ 19,100\end{array} The quarter-end prices per share were as follows:
 Company 03/31/2X1206/30/2X1209/31/2X1212/30/2X12 Color, Inc. $23$21$22$21 Black, Inc. 24202324 White. Inc. 15141313\begin{array}{lcc}\text { Company } & 03 / 31 / 2X12 & 06 / 30 / 2X12 & 09 / 31 / 2X12 & 12 / 30 / 2X12\\\text { Color, Inc. } & \$ 23 & \$ 21&\$22&\$21 \\\text { Black, Inc. } & 24 & 20 &23&24\\\text { White. Inc. } & 15 & 14&13&13\end{array} Eleston Printing considers Color,Inc.stock to be a trading security and Black,Inc.and White,Inc.to be available-for-sale securities.
What will be the net increase or decrease included in Accumulated Other Comprehensive Income in the stockholders' equity section of the balance sheet for the 3 month period ending March 31,2X12?

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Definitions:

Depression Phase

An economic downturn marked by a long period of decline in GDP, high unemployment, falling prices, and reduced levels of trade and investment.

Unemployment Rate

The percentage of workers who are jobless and actively seeking positions.

Economic Indicators

Statistics about economic activities that allow analysis of economic performance and predictions of future performance.

Structural Unemployment

A type of unemployment that results from industrial reorganization, typically due to technological change, rather than fluctuations in supply or demand.

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