ber 17, 2020, securities. The market value of this investment was $730,000 at December 31, 2020, but had slipped to $725,000 by December 31, 2021. (ii). Assuming Ice Corporation does not sell this investment, the mark-to-market adjustment necessary at December 31, 2021, includes: Select one: a. A $5,000 debit to unrealized gain/loss on Investments. O b. A $725,000 debit to Investments in Marketable Securities. c. A $25,000 credit to unrealized gain/loss on Investments. O d. A $5,000 debit to Investments in Marketable Securities