Company B signed a contract to be executed in 2022 at a price of $100,000. The market price of the inventory decreased to $90,000 at the end of 2020 . How much gain or loss should the company record on its books? No entry needed $10,000 unrealized holding gain, which affects the balance sheet $10,000 unrealized holding loss, which affects other comprehensive income $10,000 unrealized holding loss, which affects the income statement