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Selected accounts from GermX Company$$s adjusted trial balance for the year ended December $31$ follow.

Trading securities $($at cost$)$ $ $6,800$ Cash $ $14,500$

Short$-$term stock investments $($at cost$)27,500$ Fair value adjustment$$stock $(1,900)$

Equity method investments $74,500$ Accounts receivable $6,500$

Held$-$to$-$maturity securities $($long$-$term$)17,500$ Fair value adjustment$$trading $1,400$