+ Problem I: (5 pts) Using ax "X" or checkmark, indicate the proper accounting treatment for the security types with regard to whether a year-end adjustment to fair value due to temporary fair value fluctuations is necessary when the investments fair value differs from its carrying value. Security Type Adjust to Fair Value at the end of the Accounting Period Do not Adjust to Fair value at the end of the Accounting Period a. Debt security classified as a trading security. b. C. d. e. Debt security classified as a held-to-maturity security. Debt security classified as an available-for-sale security. Equity security classified as having significant influence. Equity security classified as not having significant influence.