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Available-For-Sale Securities Were Purchased on May 2 for $1,000

Question 25

Multiple Choice

Available-for-sale securities were purchased on May 2 for $1,000. On December 31, the market value of those securities is $1,100. Which of the following is part of the adjusting entry necessary on December 31?


A) Debit Unrealized Gain on Available-for-Sale Securities for $1,100
B) Debit Realized Gain on Available-for-Sale Securities for $100
C) Credit Available-for-Sale Securities for $100
D) Credit Unrealized Gain on Available-for-Sale Securities for $100

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