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The Market Value of an Available-For-Sale Security Has Decreased from the Last

Question 62

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The market value of an available-for-sale security has decreased from the last carrying value. The journal entry to record this decrease will include:


A) a debit to the Allowance to Adjust Investment to Market.
B) a credit to the Allowance to Adjust Investment to Market.
C) a credit to the Unrealized Loss on Investment.
D) a debit to the Unrealized Loss on Investment.

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