Question 1 (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 $39,391. The correct journal entry to record change in value would include be a) Credit to Unrealized Gain - Income b) Debit to Unrealized Gain - Income c) a &c d) Credit to Fair Value Adjustment e) Debit to Fair Value Adjustment f) b&d Question 2 (10 points) Chooco Corp purchased inventory for $8,399. Later, the market value of the inventory was determined to be $7,373. To journalize the recognition of Lower of Cost or Market, the entry Mb DEC