On January 1,2010,Heitzman Company Purchased the Following Shares as a Long-Term

On January 1,2010,Heitzman Company purchased the following shares as a long-term investment in available-for-sale securities:
$$\begin{array} { l c c c } \underline { \text { Corporation }} & \underline { \text { Shares } } & \underline { \text { Percent Outstanding }} & \underline { \text { Cost per Share }} \\ \text { Maars } & 10,000 \text { common (no par) } & 5 \% & \$ 25 \\\text { Nassif } & 2,000 \text { preferred (par } \$ 10 ) & 2 \% & \$ 50\end{array}$$ The market value of the stocks subsequently were as follows: $$\begin{array} { l r r } & \underline { \text { Dec. } 31.2010} & \underline { \text { Dec. 31.2011 } }\\\text { Maars Corporation common stock } & \$ 24.00 & \$ 27.50 \\\text { Nassif Corporation preferred stock } & 51.00 & 50.50\end{array}$$ Calculate the "Net unrealized gains/loss," on both December 31,2010 and December 31,2011.