Question: On December 2 1 , 2 0 2 0 , Blue Company provided you with the following information regarding its equity investments. table [

On December 21,2020, Blue Company provided you with the following information regarding its equity investments.
\table[[December 31,2020],[Investments (Trading),Cost,Fair Value,Unrealized Gain (Loss)],[Clemson Corp. stock,$18,600,$17,500,$(1,100,)
 On December 21,2020, Blue Company provided you with the following information

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