Assume that a Company has notes receivable that have a fair value of SAR $750,000$ and a carrying amount of SAR $560,000.$ The company decides on December $31,2021,$ fouse the fair value option for these receivables. On $318$t Dec the adjusting entryO a$.$ Debit unrealized gain$/$loss Income $190,000$ and Credit Notes Receivable $190,000$O b$.$ Debit Notes Receivable $190,000$ and Credit unrealized gain$/$loss Income $190,000$O c$.$ Debit Notes Receivable $560,000$ and Credit unrealized gain$/$loss Income $560,000$ d$.$ Debit unrealized gain$/$loss Income $560,000$ and Credit Notes Receivable $360,000$