On December 31, 2020, Kean Ltd. owned a passive short-term investment in Leeds Inc. of 100 shares at $25 per share. While preparing their year-end financial statements, Kean discovered that the market value of the Leeds investment was $22 per share. Kean will record a to mark this investment to market. A. No entry is required. B. $300 Debit to Short-Term Investments. O C. $300 Debit to Unrealized Loss on Short-Term Investments. D. $300 Debit to Realized Loss on Short-Term Investments