Question 54 (10 points) Big Money Inc. had a portfolio of trading securities that originally costs $34,900. At the end of the fiscal year, the portfolio had a fair value of $29,391. The correct journal entry to record change in value would include be a) Debit Unrealized Loss -Income b) Credit Unrealized Loss -Income Oc) Credit Fair Value Adjustment d) Debit Fair Value Adjustment e) b&d f) a&d Question 55 (15 points) DEL hulu 00 ))) @ COS 16