21. on 1/1/2021 Ector Company purchased bonds of Edward Co. for $376,443. The bonds have a face amount of $400,000 a stated interested rate of 10% and they mature on January 1, 2031. Interest is payable each December 31" the discount of $23,557 provides an effective interest rate of 11%. Ector company classifies the investment as available for sale. The market value of the bonds at the end of 2021 is $397,000. The unrealized gain/loss recorded in other comprehensive income at the end of 2021 is: a. 12000 loss b. 19,415 loss C. 23,557 gain d. 19,148 gain