At December 31, 2023, Indigo Inc. has the following portfolio of common shares in which it does not have significant influence: Cost Fair Value Apple Corp. $108100 $125800 Chester Inc. 202700 206300 Dooley Ltd. 307400 531100 $618200 $863200 Assuming Indigo 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 FV-OCI Investments 245000 Unrealized Gain or Loss-OCI 245000 FV-OCI Investment in Apple Corp. 17700 FV-OCI Investment in Chester Inc. 3600 FV-OI Investment in Dooley Ltd. Unrealized Gain or Loss-OCI on Apple Corp. Unrealized Gain or Loss-OCI on Chester Inc. 223700 17700 3600 Unrealized Gain or Loss-OCI on Dooley Ltd. 223700