On 1 january 2014 Company C purchased a 5% investment in Company E for USD 100,000, the fair value of the 5% investment on 31 December 2014 was USD 120.000. Transaction costs amounted to USD 1.000 on 1 January 2014. What are the journal entries of Company C is required to process in respect of the purchased investment for the year ended 31 December 2014 assuming the investment is measured at fair value through profit or loss? O A. Dr. Investment 100.000 / Cr. Bank 100.000 Dr. Other expense 1.000 / Cr. Bank 1.000 Dr. Investment 20.000 / Cr. Fair value adj (PL) 20.000 O B. Dr. Investment 100.000 / Cr. Bank 100.000 Dr. Other expense 1.000 / Cr. Investment 1.000 Dr. Fair value adj (PL)/ 20.000 Cr. Investment 20.000 OC. Dr. Investment 100.000 / Cr. Bank 100.000 Dr. investment 1.000 / Cr. Bank 1.000 Dr. Fair value adj (PL) / 20.000 Cr. Investment 20.000 D. Dr. Investment 100.000 / Cr. Bank 100.000 Dr. Other receivable 1.000 / Cr. Bank 1.000 Dr. Investment 20.000 / Cr. Other comprehensive income 20.000 o RI W 54 1)) do >> TUR hp