During 2018, Senka Corporation acquired 500 shares of Bian stock at $30 per share. Senka Corporation accounted for the stock as FVTOCI financial assets- Equity because Senka made an irrevocable option to measure the equity investment through other comprehensive income. All declines in market value are considered to be temporary. The market price per share of Bian's stock as of December 31, 2018 and 2019, is $22.50 and $37.50, respectively. Given this information, the correct adjusting entry by Senka at December 31, 2019, would include a credit to A. Valuation Adjustment for FVTOCI Financial assets- Equity of $3,750 B. Unrealized Gains on FVTOCI Financial assets- Equity of $7,500 c. Valuation Adjustment for FVTOCI Financial assets- Equity of $7,500 D. Unrealized Gains on FVTOCI Financial assets- Equity of $3,750