Kramer Company's 10% ownership equity securities portfolio which is appropriately
included in current assets at 12/31/2021 is as follows:
(1) Cost
(2) Fair Value
(3) Unrealized Gain/(Loss)
Catlett Corp.:
(1) 260,000
(2) 215,000
(3) (45,000)
Lyman, Inc.:
(1) 245,000
(2) 265,000
(3) 20,000