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The following information is available for Barkley Company at December 31,2025, regarding its investments. (b) Discuss how the amounts reported in the financial statements are

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The following information is available for Barkley Company at December 31,2025, regarding its investments. (b) Discuss how the amounts reported in the financial statements are affected by the adjusting entry for 2025 , assuming no balance in the Fair Value Adjustment account at January 1, 2025

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