Dominion Resources, Inc., is one of the nation's largest producers of energy. Corporate headquarters are in Richmond, VA. The following is an excerpt from a recent annual report.
Investments (IN PART)
For all other available-for-sale securities, including those held in Dominion's merchant generation nuclear decommissioning trusts, net realized gains and losses (including any other-than-temporary impairments) are included in other income and unrealized gains and losses are reported as a component of AOCI, after-tax.
In fiscal 2013, Dominion's statement of comprehensive income reported an unrealized gain on investment securities of $203 million, net of $136 tax expense.
Required:
What would have been Dominion's journal entry to reflect the fair value of the investments?