Can you please answer these 2 multiple choice questions

Question 17 George Inc. owns bonds that are accounted for under the fair value through net income model. On December 31, value of $124,365. The fair value at that date is $123,000. The entry to record the year-end adjustment is: 1,365 Investment Income or Loss FV-NI Investments 1,365 1,365 Unrealized Gain or Loss - OCI FV-NI Investments 1,365 1,365 FV-NI Investments Investment Income or Loss 1,365 O No adjustment is required. Question 19 Round Up Corporation uses the cost model to account for its property, plant, and equipment, which were acquired on January 1, 2020, for $200,000. Round Up uses straight-line depreciation and estimates the assets will have an eight-year life with no residual value. Assuming Round Up did not experience any impairment losses, the December 31, 2021, net book value of the assets is O $150,000. $200,000 O $125,000. $175,000