During January 2016, Optimum Glass Company purchased the following securities as its long-term available-for-sale securities investment portfolio:

D Corporation common stock: 14,000 shares (95,000 outstanding) at $ 11 per share

F Corporation bonds: $ 400,000 (20-year, 7 percent) purchased at par (not to be held to maturity)

Subsequent to acquisition, the following data were available:

Required:

(c) For each year, show how the following amounts should be reported on the financial statements: a. Long-term investments. B. Stockholders' equity-net unrealized losses/gains. C. Revenues