Question 14 5 points Save BMCC Co. purchased an available-for-sale debt security on December 1 of the current year for $46,000. The market value of the stock investment at year-end is $40,000. What value will be reported in the income statement for the adjustment, if any? A. 46,000 B. 6,000 loss C. 6,000 gain D. 40,000 E. None of the above Question 15 5 points Save Company E. purchased equipment for 120,000 on 1/1/2020. The depreciation expense on the equipment was 10,000 for 2020 and 10,000 for 2021 and 10000 for 2022. The residual value of the equipment is 10,000? At 12/31/2022 what is the book value of the equipment? A. 100,000 B. 90,000 C. 80,000 D. 70,000 E. None of the above