Mirvish Limited invests in short term investments. The following information is available about its investments at December 31, 2020: Investment 1 Investment 2 Cost $40,000 30,000 Market $36,000 26,000 a If Mirvish accounts for these at fair value through OCl investments, what entry is necessary for fiscal 2020? u ch A. A gain of $8,000 to net income B. A loss of $8,000 to net income c. Again of $8,000 to OCI D. Aloss of $8,000 to OCI bli In Fe Fa du