At December 31, 2023, Pina Corp. has the following equity securities (no significant influence) that were purchased earlier in 2023, its first year of operation: Cost Market Security A $50990 $51900 B 71440 77480 Totals $122430 $129380 If the investments are being accounted for under the fair value through net income (FV-NI) model, the total book value of the investment accounts should be increased by $6950. O be decreased by $20450. O be decreased by $6950. O remain unchanged.