4) when Company A acquires a 15% share in Company B, and Company A DOES elect the fair value option, Company A records: a, a debit to Cash and a credit to Equity Investment b. a debit to Equity Investment and a credit to Cash e. a debit to Unrealized Gain-Income and a credit to Fair Value Adjustment d. a debit to Fair Value Adjustment and a credit to Unrealized Gain - Income 5) Interest rate swaps include all of the following characteristics EXCEPT a. A private agreement between two parties, with the assistance of an intermediary exchange future cash payments b. The intent is to swap risk between the two parties c. The agreement is comparable to a series of forward contracts d. There is an initial investment cost required to enter into the agreement