3 Charleston's available-for-sale debt security Investments, purchased 1/1/20, total these amounts: ol Cost: $40,000 Fair Value 12/31/21: $42,000 Fair Value @ 12/31/20 $35,000 Proper adjusting journal entries were made on 12/31/20. Indicate (1) the amounts to be included in 2021 Comprehensive Net Income and (2) the Accumulated Oct balance on the 12/31/21 balance sheet. Select one: O a 2021 Comprehensive NI 12/31/21 Accumulated OCI balance 50 $7,000 credit 2021 Comprehensive NI 12/31/21 Accumulated Oct balance $7,000 $2,000 credit 2021 Comprehensive NI 12/31/21 Accumulated Oct balance $17,000) $5,000 debit O d. 2021 Comprehensive Nl 12/31/21 Accumulated OCI balance 517,000) $7,009 debit 2021 Comprehensive NI 12/31/21 Accumulated OCI balance SO $2,000 credit Co my choice