The "Fair Value Adjustment" account is what time of account? a. None of the above b. Income Statement Account c. Balance Sheet - Asset Account d. Balance Sheet - Stockholder's Equity Account 2.5 points QUESTION 25 Which method of accounting would you recommend to your CFO for the company's 10% equity investment in Forever Profitable, Inc? a. Equity Method Accounting b. Fair Value Accounting c. None of the above d. Held to Matrity Accounting 2.5 points QUESTION 26 XYZ purchased $100,000 equity interest in Z-Tech, Inc, on January 1, 2020. On November 30. 2020, Z-Tech paid dividends of $3,000 to XYZ. At December 31, 2020, XYZ's holdings in Z-Tech is valued at $101,000. Prepare the entries necessary to record (1) the purchase of the investment, (2) the receipt of dividends and (3) year-end adjusting entry assuming that XYZ uses the Available for Sale method to account for this investment. Note: Space is limited. Please do not skip lines between entries