Brown Itc. has the flowing investments which were held throughout 2021 and 2022 Buth groups of investments were marked to Fair Value at the end of 2021 using an Adjustment account Cost Fair Value 12/31/21 12/21/22 Trading Securities $500,000 $650,000 $630,000 Available For Sale Securtes $800,000 $745,000 $825,000 At December 31, 2022, the journal entry to adjust Brown Inc's Available For Sale Securities to fair value would include O a. a credit to Unrealized Gain-Other Comprehensive Income for $25,000 O b. a debit to Unrealized Loss-Other Comprehensive Income for $80,000 Oc. a debit to Unrealized Loss - Other Comprehensive Income for $25,000 Od a credit to Unrealized Gain - Other Comprehensive Income for $30,000 O e a credit to Unrealized Gain - Other Comprehensive Income for $80,000