21. At December 31, 2022, the fair value of non-trading securities (financial assets at FVTOCI) is 41,300 and the cost is 39,800. At January 1, 2022, there was a credit balance of 900 in the Fair Value AdjustmentFVTOCI account. The required adjusting entry would be: (A) Debit Fair Value AdjustmentFVTOCI for 1,500 and credit Unrealized Holding Gain or Loss-Other Comprehensive Income for 1,500. (B) Debit Fair Value AdjustmentFVTOCI for 600 and credit Unrealized Holding Gain or Loss Other Comprehensive Income for 600. Debit Fair Value Adjustment-FVTOCI for 2,400 and credit Unrealized Holding Gain or LossOther Comprehensive Income for 2,400. (D) Debit Unrealized Holding Gain or Loss-Other Comprehensive Income for 2,400 and credit Fair Value AdjustmentFVTOCI for 2,400