On its December 31, 2020 balance sheet, Calhoun Company appropriately reported a $10,000 debit balance in its Fair Value Adjustment account for its debt investments held as available-for-sale debt securities. The following information pertains to the investments on December 31, 2021 Security Bonds Cost $405,000 Fair value $375,000 The journal entries required at December 31, 2021 should include_ OCR Fair value adjustment $40,00 DR Unrealized loss - OCI $30,000 DR Fair value adjustment $20,000 DR Unrealized loss - income $20,000 OCR Fair value adjustment $30,000