Novi purchased ABC bonds on 1/1/22 Data regarding these available-for-sale securities follow cost MV December 31, 2022 $750,000 $130,000 750,000 161.000 December 31, 2023 December 31, 2024 750,000 155.000 On 1/1/25. Novi sold $40,000 (cost) of the securities for 540,100, Market Value of the remaining securities at 12/31/25 was $108,000 The balance of the Fair Value Adjustment account included on the 12/31/25 balance sheet is: Select one @ a $2,000 debit Ob 52,000 credit Oc$2,100 debit Od 51.900 credit O $1.900 debit