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