George Inc. owns bonds that are accounted for under the fair value through net income model. On December 31, 2020, the bonds have a carrying value of $124.365. The fair value at that date is $123,000. The entry to record the year-end adjustment is: Unrealized Gain or Loss - OCI 1,365 FV-NI Investments 1,365 FV-NI Investments 1,365 Investment Income or Loss 1,365 No adjustment is required. Investment Income or Loss 1,365 FV-NI Investments 1,365