On May 15, 2020, Bagle Corp. purchased 1,000 common shares of Holter Inc. for $24,000, as a Fair Value through Other Comprehensive Income (FV-OCI) equity investment. At December 31, 2020, the fair value of these shares was $26,550. The required adjusting entry to reflect this fact is

1) debit Unrealized Gain or Loss (OCI), credit Fair value-OCI Investment $26,550.

2 )debit Unrealized Gain or Loss (OCI), credit Fair value-OCI Investment $2,550.

3) debit Fair value-OCI Investment, credit Unrealized Gain or Loss (OCI) $2,550.

4 )debit Fair value-OCI Investment, credit Unrealized Gain or Loss (OCI) $26,550.