Founded on January 1, 2014, Gehl Company had the following short-term investments in securities at the end of 2014 and 2015 (all were held in the €œtrading€ portfolio):

Required:
If the company recorded a $4,000 debit to its Fair value adjustment€”Trading securities account at the end of 2015 as its fair value adjustment, what must have been the unrealized gain or loss recorded at the end of2014?

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Equity Security 2015 Fair Value Cost S 96,000 184,000 126,000 S94,000 162,000 136,000