Churleston's equity security investments purchased 1/1/20. total these amounts Fair Value 12/31/20: 535,000 Far Value (i) 12/31/21: $40,000 Proper adjusting joulnal entries were made on 12/31/R0. indicate (1) the amounts to be induded in 2021 Other Comprehensive Net income and () the Accurnulated oci balance on the 12/31/21 balance sheet Select one: a. 2021 Other Comprehensive NI 12/31/21 Accumulated OCi balance 50 50 2021 Other Comprehensive NI 12/31/21 Accumulated OCi balance. 52,000 $2,000 debit 2021 Other Comprehensive NI 12/31/21 Accumulated OCI balance $2.0008 $2.000 ciedit id 2021 Other Comprehensive NI 12/31/21 Accumulated oCi balance 5(2.000)$5.000debit