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Assume That Chapman's Inc

Question 145

Multiple Choice

Assume that Chapman's Inc.'s trading debt securities have a total cost of $185,000 and a total fair value of $215,000 at year end. The related adjusting entry would include a debit to


A) Unrealized Gain for $30,000.
B) Fair Value Adjustment - Trading for $30,000.
C) No adjustment since only realized gains are recorded.
D) Fair Value Adjustment - Trading for $215,000.

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