On January 1 . 2013 . a company purchased four 5%, $1,000 Esso bonds at 103 as an investment in securities available-for-sale. The bonds pay interest each December 31 and have four years remaining to maturity on the purchase date. The market value of the bonds on December 31 . 2013 . was 107, and on December 31 . 2014, was 105. The entry to adjust the carrying value of the securities
available-for-sale at December 31 . 2014, will include a
a. debit to accumulated gain on securities available-for-sale in the stockholders' equity section.
b. credit to the investment account of $30.
c. debit to realized loss of $30.
d. debit to unrealized loss of $80.
A
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