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A company AFS debt securities. In 2019, the bond with a carrying value of $604,000, and a fair value of $600,000. The following year, the

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A company AFS debt securities. In 2019, the bond with a carrying value of $604,000, and a fair value of $600,000. The following year, the carrying value was $599,000 and the fair value was $603,000. The journal entry to record the fair value adjustment for 2020 will include... O A. Dr. Unrealized Gain-OCI 8,000 B. Dr. Unrealized Loss-OCI4,000 O C. Cr. FVA 8,000 O D.Dr. FVA 8,000

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