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Wright Company Has Available-For-Sale Debt and Equity Securities That on December

Question 42

Multiple Choice

Wright Company has available-for-sale debt and equity securities that on December 31, 2014, had a cost of $110,000 and a market value of $108,000. The market value rose to $123,000 by December 31, 2015. What accounting action is required on December 31, 2015?


A) Allowance for Change in Fair Value of Investments should be credited for $15,000.
B) Unrealized Holding Gain/Loss-Available-for-Sale Securities should be debited for $13,000.
C) Allowance for Change in Fair Value of Investments should be debited for $15,000.
D) Unrealized Holding Gain/Loss-Available-for-Sale Securities should be credited for $13,000.

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