Question 13 (1 point) On February 11, 2021, Brownie Corp. purchased 500 common shares of Candy Inc. for $45,000 and classified the investment as FV-OCI. At December 31, 2021, the fair value of the shares is $42,160. Assuming that Brownie has a December 31 year-end, the required year-end adjusting entry for this investment is: DR FV-OCI investments $2,840 CR AOCI $2,840 DR AOCI $2,840 CR FV-OCI investments $2,840 DR AOCI $42,160 CR FV-OCl investments $42,160 DR FV-OCl investments $42,160 CR AOCI $42,160 Question 14 (1 point) Blue Inc. has a year-end of June 30. On December 1, 2020, the company signed a 10-month, 5% note receivable for $28,000. The adjusting entry required at year-end is: DR Interest income $1,167 CR Interest receivable $1,167 DR Interest receivable $1,400 CR Interest income $1,400 DR Interest income $117 CR Interest receivable $117 DR Interest receivable $817 CR Interest income $817