Choose the one alternative that best completes the statement or answers the question. On November 1, David Corporation ("DC*) acquired the following investment which DC elected to account for using the OCI option under IFRS 9: John Co. - 1,000 common shares at $30 per share. Brokerage fees to acquire the shares amounted to $500. DC's year-end is December 31. The quoted market price at December 31 was as follows: John Co. = $34. If DC were to sell the investment at year-end, it would incur $600 of brokerage fees. In respect of this investment, the adjusting journal entry required at year-end would involve which of the following?

A credit to OCI of $3,500

A credit to OCI of $3,400.

A debit to the investment of $4,000.

A credit to OCI of $900

None of the above