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Project 1.3 Part 1 Balance Sheet Date Account Name Debit Credit 1/1/20X1 Investment - AFS [A] Cash B 12/31/20X1 Fair value adjustment [C] Unrealized gains/losses

Project 1.3 Part 1 Balance Sheet Date Account Name Debit Credit 1/1/20X1 Investment - AFS [A] Cash B 12/31/20X1 Fair value adjustment [C] Unrealized gains/losses - OCI [D 12/31/20X1 Cash [E] Investmen...

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