1) If the fair value option is NOT elected, the type of debt security for w and losses are NOT recorded is: a. Fair value securities b. Held-to-maturity securities c. Trading securities d. Available-for-sale securities a held-to-maturity security that was issued at a premium, the premium amortization is corded by: a. Decreasing the Investment in Held-to-Maturity (HTM) Security account b. Decreasing the Premium Adjustment account c. Increasing the Investment in Held-to-Maturity (HTM) Security account d. Increasing the Premium Adjustment account when Company A acquires a 25% share in Company B, and Company A is recording the rtionate share of net loss for the period, Company A records a a credit to Cash and a debit to Investment in Company B b. a credit to Investment in Company B and a debit to Cash . a credit to Investment in Company B and a debit to Investment Revenue a credit to Investment Revenue and a debit to Investment in Company B