On January 1, 2023, Bramble Co. purchased a 5-year, 9% bond with a face value of $220000. The purchase price of $195711 was consistent with a 12% yield. Interest is payable semi-annually on January 1 and July 1. The bonds mature on January 1, 2028. The amortized cost of the bond on the maturity date is $206800. O $215417. O $196628. O $220000. At December 31, 2023, Grouper Inc. has the following portfolio of common shares in which it does not have significant influence Cost Fair Value Apple Corp. $101800 $120200 Chester Inc. Dooley Ltd. 202800 207900 310200 536800 $614800 $864900 Assuming Grouper uses the fair value through other comprehensive income (FV-OCI) model to account for this portfolio of investments, the most informative entry to record the year-end adjustment is OFV-OCI Investment in Apple Corp. 18400 FV-OCI Investment in Chester Inc. FV-OCI Investment in Dooley Ltd. Unrealized Gain or Loss-OCI on Apple Corp. 5100 226600 18400 Unrealized Gain or Loss-OCI on Chester Inc. 5100 Unrealized Gain or Loss-OCI on Dooley Ltd. 226600 FV-OCI Investments 250100 Unrealized Gain or Loss-OCI 250100 Unrealized Gain or Loss-OCI on Apple Corp. Unrealized Gain or Loss-OCI on Chester Inc. 18400 5100 Unrealized Gain or Loss-OCI on Dooley Ltd. 226600 FV-OCI Investment in Apple Corp. 18400 FV-OCI Investment in Chester Inc. 5100 FV-OCI Investment in Dooley Ltd. 226600 Unrealized Gain or Loss-OCI FV-OCI Investments 250100 250100