At December 31, 2020, Swift Current Inc. has the following portfolio of common shares in which it does not have significant influence: Apple Corp. Chester Inc. Dooley Ltd. Cost Fair Value $ $ 120,000 100,000 200,000 205,000 300,000 500,000 $ 600,000 $825,000 Assuming Swift Current uses the fair value through other comprehensive income (FV -OCI) model to account for this portfolio of investments, the most informative entry to record the year-end adjustment is OA) 225,000 Unrealized Gain or Loss- 225,000 FV-OCI Investments Unrealized Gain or Loss-OCl on B) 20,000 Apple Corpo Unrealized Gain or Loss-OCl on 5,000 Chester Inc. Unrealized Gain or Loss-OCI on 200000