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$175,000 $180,000 15Multiple Choice Question 108 The contra-account, Fair value Adjustment, is also called a(n) valuation account. offset account. opposite account. adjustment account. ACC 557 Week 9 Chapter 13 (E13-3, E13-4, E13-6, P13-3A) FOR MORE CLASSES VISIT www.acc557tutor.com ACC 557 Week 9 Chapter 13 (E13-3, E13-4, E13-6, P13-3A) E13-3: Tim Latimer Corporation had the following transactions. For each transaction above, prepare the journal entry. ............ E13-4: Bracewell Company reported net income of $195,000 for 2014. Bracewell also reported depreciation expense of $40,000 and a gain of $5,000 on disposal of plant assets. The comparative balance sheet shows an increase in accounts receivable of $15,000 for the year, a $17,000 increase in accounts payable, and a $4,000 decrease in prepaid expenses. ............