At the beginning of 2020, TRX Co. purchased 22,000 shares of TCV's common stock for $12/share and added them to its Expansion Fund, an available-for-sale portfolio. At the end of 2020, the stock had increased in value to $14/share. At the end of 2021, the value had dropped to $11/share. What should TRX Co. report as it's ending Fair Value Adjustment - Expansion Fund balance at the end of 2021

a debit of $22,000

a debit of $242,000

a credit of $22,000

a credit of $44,000