Sheffield Inc owns bonds that are accounted for under the fair value through net income model On December 31,2023 , the bonds have a carrying value of $124400. The fair value at that date is $124000. The entry to record the year-end adfustment is Unreallized Gain or Loss OCI 400 PV-Nit investments 400 Noadjustment is required. Investment Income or toss 400 FV-NII Investments 400 FVNI Investments 400 Ampetment Income or Loss $00 On January 1,2023, Grouper Corporation purchased 600 of $1000 face value, 9% bonds of Oriole Company, for $570000, to yield 10\%. The bonds, which mature on January 1,2028, pay interest semi-annually on January 1 and July 1 . Assuming that Grouper uses the straight-line method of amortization and that the bonds are accounted for under the amortized cost method, the net carrying value of the bonds should be shown on Gfouper's December 31,2023 , statement of financial position at $576667. $600000. $576000. $580000 Concord Ltd. holds equities securities in its portfolio and is accounting for those investments using the FV-NI method. On March 1 . 2023 , the company purchased 10000 shares of a publicly traded company for $3270000 and paid a commission (brokerage fee) of $3270 on the purchase transaction. What is the cost base of the investment to include for the recording of the portfolio value? $3273270 $3270000 $3266730 None of the choices are correct