of face value. To adjust the recelvable's carrylng value to falr value, Guthrle would make which of the following entrles? Multiple Choice DR Realized loss on receivables $180,000 CR Accounts receivable $180,000 DR Unrealized loss on receivables $120,000 CR Fair value adjustment--accounts receivable $120,000 DR Unrealized loss on receivables $180,000 CR Fair value adjustment--accounts receivable $180,000 DR Realized loss on receivables $120,000 CR Accounts receivable $120,000