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On May 15, 2017, Cream Corp

Question 57

Multiple Choice

On May 15, 2017, Cream Corp.purchased 1,000 common shares of Regal Bank for $32,000, as a Fair Value through Net Income (FV-NI) equity investment.At December 31, 2017, the fair value of these shares was $30,800.The required adjusting entry to reflect this fact is


A) debit Fair value-Net Income Investment, credit Holding Gain on Investment (OCI) $30,800.
B) debit Holding Gain on Investment (OCI) , credit Fair value-Net Income Investment $30,800.
C) debit Fair value-Net Income Investment, credit Investment Income $21,200.
D) debit Investment Loss, credit Fair value-Net Income Investment $1,200.

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