At December 31. 2023, Bridgeport Corp's stock investment portfolio, which is being accounted for by the fair value through net income (FV-NI) model, shows a general ledger balance of $319400. It is determined that the fair value of the securities is actually $328000. The entry to adjust the portfolio to fair value will include

O debit to Investment Income or Loss of $8600.

O debit to FV-NI Investments of $8600.

O credit to FV-NI Investments of $8600

O credit to Cash of $8600