C. 4.9 times. d. 5.0 times 10. The end of the month bank statement shows a balance of $59.000, outstanding cheques are $16.000, a deposit of $7,000 was in transit at month end, and a cheque for $1,800 was incorrectly charged by the bank against the account, therefore, the correct balance in the bank account at month end is a. b. c. d. $51,800 $40,800. $40,200. $40,000 11. Zoey Inc. owns bonds that are accounted for under the fair value through net income model. On December 31, 2020, the bonds have a carrying value of $246,700. The fair value at that date is $285,000. The entry to record the year-end adjustment will include a debit to a. FV-NI Investments. b. Investment Income or Loss. c. Unrealized Holding Loss on FV-OCI Investments. d. Other Comprehensive Income