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Balance Sheet Equation -Refer to Balance Sheet Equation

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Balance Sheet Equation
 Cash + Non-Cash = Liabilities + Contributed + Accumulated Other + Retained  Assets  Capital  Comprehensive  Earnings  Income \begin{array}{ccc}\text { Cash }+\text { Non-Cash }=\text { Liabilities } & +\text { Contributed } & +\text { Accumulated Other }+&\text { Retained } \\\text { Assets } & \text { Capital } & \text { Comprehensive }&\text { Earnings } \\& & \text { Income }\end{array}

-Refer to Balance Sheet Equation.JCP Company purchased marketable securities for $5,000 during the year,at the end of the year the company revalues the securities to $5,700.This revaluation would result in an increase to non-cash assets and ____________________________________________________________.

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