At December 31, 2022, available-for-sale debt securities for Storrer, Inc. are as follows. The securities are considered

[answerhappygod]

At December 31, 2022, available-for-sale debt securities for
Storrer, Inc. are as follows. The securities are considered to be a
long-term investment.
Security
Cost
Fair Value
A
B
C
(c)

E. Kretsinger, a member of the board of directors, does not
understand the reporting of the unrealized gains or losses. Write a
letter to Ms. Kretsinger explaining the reporting and the purposes
that it serves.