Charleston's awilable-for-sale deht security investments, purchased 1/1/20, total these amounts: Cost: 540,000 Fair Value of 12/31/20. $35,000 Fair Value 9,12331/21,$42,000 Proper adjusting journal entries were made on 12/31/20. indicate (1) the amounts to be induded in 2021 Comprehensive Net income and (2) the Accumulated oCi balance on the 12/31/21 balance shent. Select one 2021 Comprehensive NI 12/31/21 Accumulated OCI balance 50 $7,000credit. b. 2021 Comprehensive NI 12/31/21 Accumulated oCi balance $7,000$2,000ardit 2021 Comprehensive NII 12/31/21 Accumulated OCI balance 5(7.000)55.000debit 2021 Comprehensive NI 12/31/21 Accumulated OCI balance