Denver Company acquired as an investment $225 million of 8% bonds, dated July 1 , on July 1,201. Denver classified the bonds in its trading portfolio. The market interest rate was 6% for bonds of similar risk and maturity. The company paid $250 million for the bonds. Denver will receive interest semiannually on June 30 and December 31 . As a result of changing market conditions, the fair value of the bonds at December 31,201, was $240 million. The journal entry to mark-to-market the investment at December 31,201 would include a: Debit to Unrealized Gain/Loss-NI for $10 million Credit to Unrealized Gain/Loss-OCl for $16.5 million Debit to Fair Value Adjustment for $16.5 million Credit to Fair Value Adjustment for $8.5 million