A company selected the fair value option to record its bond liabilities. In 2019, the company has an outstanding bond with a carrying value of 5600,000, and a fair value of 5604,000. The following year, the carrying value was $603,000 and the fair value was $599,000. In both instances, the change was due to credit risk. The journal entry to record the fair value adjustment for 2020 will include... O A Dr. Unrealized Gain-OCI 8,000 Dr. Unrealized Loss OCI 4,000 O Cr. FVA 4,000 OD Dr. FVA 8,000 QUESTION 2 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 5599,000 and the fair value was 5603,000. The journal entry to record the fair value adjustment for 2020 will include... O A Dr. Unrealized Gain OCI 8,000 OB Dr. Unrealized LOSS-OCI 4.000 OCCPVA 8,000 Dr. FVA 8,000