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The Fair Value of a Long-Term Available-For-Sale Security Has Increased

Question 44

Multiple Choice

The fair value of a long-term available-for-sale security has increased from the last carrying value. The company uses an allowance account to adjust the investment. The journal entry to record this increase will include:


A) a debit to the Allowance to Adjust Investment in Available-for-Sale Securities to Market.
B) a credit to the Allowance to Adjust Investment in Available-for-Sale Securities to Market.
C) a debit to the Unrealized Gain on Investment in Available-for-Sale Securities.
D) a credit to the Unrealized Loss on Investment in Available-for-Sale Securities.

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