FayeCo Inc. prepares its financial statements in accordance with ASPE. During its third quarter, it purchased shares in Gibson Canada, a private company, for a total cost of $40,000 and decided to measure this investment at cost. At year end, the shares had a fair value of $55,000. Which of the following includes all required adjustments at year end? A A. DR Investment in Gibson shares 15,000 CR Fair value adjustment (profit or loss) 15,000 B B. DR Fair value adjustment (OCI) 15,000 CR Investment in Gibson shares 15,000 C C. DR Investment in Gibson shares 15,000 CR Fair value adjustment (OCI) 15,000 D No entry is required