At December 31, 2020, Paper Corp.s stock investment portfolio, which is being accounted for by the fair value through net income (FVNI) model, shows a general ledger balance of $318,600. It is determined that the fair value of the securities is actually $326,200. The entry to adjust the portfolio to fair value will include a

a) credit to FV-NI Investments of $7,600

b) debit to Investment Income or Loss of $7,600

c) credit to Cash of $7,600

d) debit to FV-NI Investments of $7,600