11) In 2017, Reckless Investments purchased 2% of the outstanding shares of common stock of Zoop Corp. The following table describes Reckless's cost basis and the market value of its holdings: Market value Cost 12/31/2018 12/31/2019 $500 $400 $550 In 2019, Zoop Corp reported net income of $2500 and did not declare or pay dividends on its common stock. Record the journal entries for the change in the carrying value of Reckless's investment Zoop Corp. Select all that apply. Cr. Unrealized gain (income statement) -- $50 Cr. Unrealized gain (income statement) -- $150 Cr. Unrealized gain (other comprehensive income) -- $150 Dr. Fair Value Adjustment-equity investment -- $150 Dr. Fair Value Adjustment-equity investment -- $50 Cr. Unrealized gain (other comprehensive income) -- $50 13) In its 10-Q for the third quarter of 2019, Starbucks Corporation disclosed the following information about its stored value cards: Stored Value Cards: Historically, the majority of stored value cards are redeemed within one year... Based on historical redemption rates, a portion of stored value cards is not expected to be redeemed and will be recognized as breakage over time in proportion to stored value card redemptions. The redemption rates are based on historical redemption patterns for each market, including the timing and business channel in which the card was activated, and unclaimed property laws, if applicable... Breakage is recognized as company-operated stores and licensed stores revenue within the condensed consolidated statement of earnings. For the quarter and three quarters ended June 30, 2019, we recognized breakage revenue of $28.9 million and $101.2 million in company-operated store revenues and $3.5 million and $12.8 million in licensed store revenues, respectively. When Starbucks Corporation records breakage revenue, in what account is the corresponding debit recorded 1) Unearned revenue 2) Breakage expense 3) Customer deposits 4) Loss contingency