Unrealized Loss on Available-for-Sale Debt Securities: Accounting for Fair Value Adjustment

To calculate the amount of unrealized loss on these debt securities that should be included in Sunland's stockholders' equity section of the balance sheet at December 31, 2018, we need to compare the fair value of the securities at December 31, 2018, with their respective cost.

Unrealized Loss = Sum of (Cost - Fair Value) for each security

For Security X: Unrealized Loss = $112,000 - $130,000 = -$18,000 For Security Y: Unrealized Loss = $88,000 - $84,000 = $4,000 For Security Z: Unrealized Loss = $157,000 - $101,000 = $56,000

Total Unrealized Loss = Sum of the individual unrealized losses Total Unrealized Loss = -$18,000 + $4,000 + $56,000 = $42,000

However, we also need to consider the $10,000 debit balance in the Fair Value Adjustment account from the previous year. This needs to be added to the total unrealized loss.

Net Unrealized Loss = Total Unrealized Loss + Debit Balance in Fair Value Adjustment account

Net Unrealized Loss = $42,000 + $10,000 = $52,000

Therefore, the amount of unrealized loss on these debt securities that should be included in Sunland's stockholders' equity section of the balance sheet at December 31, 2018, is $52,000. The correct option is $52,000.