If a company has trading securities, it will report unrealized gain or loss from changes in the value of the trading securities on the income statement only if there is a loss. directly in shareholders' equity. only when sold. as part of net income.

Randall's, inc. has 20,000 shares of stock outstanding with a par value of $1.00 per share. the market value is $12 per share. the balance sheet shows $42,000 in the capital in excess of par account, $20,000 in the common stock account, and $50,500 in the retained earnings account. the firm just announced a 5 percent (small) stock dividend. what will the balance in the retained earnings account be after the dividend?