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On January 1, the Valuation Allowance for Available-for-Sale Investments account had a zero balance. On December 31, the cost of the available-for-sale securities was $48,700, and the fair value was $39,200. Prepare the adjusting entry to record the unrealized gain or loss for available-for-sale investments on December 31.
Obesity
Abnormal increase in the proportion of fat cells, mainly in the viscera and subcutaneous tissues of the body.
Nutrition
The intake of food, considered in relation to the body’s dietary needs for growth, energy, and maintenance of health.
Social Psychologist
A specialist in psychology who studies how individuals' thoughts, feelings, and behaviors are influenced by the actual, imagined, or implied presence of others.
Stanley Milgram
An American social psychologist best known for his controversial experiments on obedience to authority figures conducted in the 1960s.
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