Charleston's available-for-sale debt security investments, purchased 1/1/20, total these amounts: Cost: $40,000 Fair Value @ 12/31/21: $35,000 Fair Value @ 12/31/20: $42,000 Proper adjusting journal entries were made on 12/31/20. Indicate (1) the amounts to be included in 2021 Comprehensive Net Income and (2) the Accumulated OCI balance on the 12/31/21 balance sheet. Select one: O a. 2021 Comprehensive NI 12/31/21 Accumulated OCI balance $5,000 credit $0 O b. 2021 Comprehensive NI 12/31/21 Accumulated OCI balance $0 $5,000 debit O c. 2021 Comprehensive NI 12/31/21 Accumulated OCI balance $(7,000) $5,000 debit $17,0 O d. 2021 Comprehensive NI 12/31/21 Accumulated OCI balance $5,000 $5,000 credit O e. 2021 Comprehensive NI 12/31/21 Accumulated OCI balance $(5,000) $7,000 debit