Manx Company owns one investment, purchased several years ago for $20,000. As of the end of the year two years ago, the investment had increased in value to $26,000. As of the end of the current year, the investment had decreased somewhat in value, to $24,000. Manx anticipates selling the investment in the coming year and expects to receive $28,000. Under fair value accounting, what would be the value of the investments account on the current years December 31 belance sheet? $24,000 $28,000 O$26,000 $20,000 Prevous Nese