Bond is Available for Sale. the book value on dec 31,2023 is $120,000 and the...

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Accounting

Bond is Available for Sale. the book value on dec 31,2023 is $120,000 and the fiar vlaue is $123,000. on Dec 31,2024 the book value is $120,000 and the fair value is $127,000. what is reported on OCI?

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