Fuck Fear Corporation (FFC) purchased 8,000 shares of Fucking Passing Corporation (FPC) common stock for $40 per share on January 1, 2019 an classified the investment as securities available for sale (SAS). FPC reported net income of $120,000 for 2019 and paid dividends of $42,000 during 2019. Assuming the shares owned by FFC represents 10 percent of the total outstanding stock of FPC and the fair market value of each share is $38, the entry to adjust the investment that Fuck Fear Corporation would record include an) Select one: O a. unrealized loss on long-term investments. b. loss on long-term investments c. unrealized gain on long-term investments. d. no journal entry