Blat Blot Ltd. purchases 1 share of Banana Co for $200 on February 20th, Year 2. As at December 31, Year 2, that share of Banana Co is now valued at $300. On January 15th, Year 3, Blat Biot Ltd. sells the Banana Co share for $320. Blat Blot Ltd's year end is December 31. The company uses the fair value through profit or loss method to account for this investment. The January 15th Year 3 journal entry would include the following: Select one: O a A credit to unrealized gains for $100 O b. A credit to unrealized gains for 520 OC A credit to realized gains for $120 od A credit to realized gains for $20