Company B signed a contract to be executed in 2022 at a price of $1,300,000. The market price of the inventory decreased to $1,200,000 at the end of 2020. How much gain or loss should the company record on its books? O No entry needed o $100,000 unrealized holding loss, which affects other comprehensive income O $100,000 unrealized holding loss, which affects the income statement O $100,000 unrealized holding gain, which affects the income statement