How would the recording of amortization of premium on noncurrent bond investments affect the Carrying Value of the Bond and Net Income, respectively? Select one: O a. Decrease, Decrease O b. Increase, Decrease O c. Decrease, Increase O d. No effect, Increase O e. Increase, Increase Mackinac purchased 10% of ABC stock for $100,000 on 1/1/17. For the Year Ended Market Value December 31, 2017 $109,000 December 31, 2018 89,000 December 31, 2019 95,000 The 12/31/19 balance of the Securities Fair Value Adjustment account is: Select one: O a. $5,000 credit b. $5,000 debit O c. $6,000 debit O d. $6,000 credit O e. $0; No SFVA account exists