On December 31, 2023, Bounce, Inc. had a portfolio of trading securities as follows: FMV 12/31/2023 Google Microsoft BGE Cost $528,000 673,400 812,300 $789,000 880,000 702,600 Given that the FMV adjustment account had a Debit Balance of $600,500 at 1/1/2023, what is the journal entry you would make at year end. O Debit Unrealized Gains/Losses -Income Statement $357,900 and Cr dit FMV Adjustment $357,900 Debit FMV Adjustment account $357,900 Credit Unrealized Gains/Losses-Other Comprehensive Income $357,900 Debit Unrealized Gains/Losses-Other Comprehensive Income $242,600 and Credit FMV Adjustment account $242,600 Debit Unrealized Gains/Losses-Income Stmt $242,600 and Credit FMV Adjustment $242,600