At December 31, 2021, Liu Corporation's stock investments had a general ledger balance of $367,000. The investments are accounting for by the fair value through net income model. It was determined that the fair value of the securities on December 31 was $384,600. The entry to adjust the portfolio to fair value at December 31 will include a:

Question 8 options:

	Debit to FV-NI investments of $17,600
	Debit to unrealized investment income of $17,600
	Debit to net income of $17,600
	Debit to cash of $17,600