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Park Inc. carries the following debt investments on its books at December 31, 2021, and December 31, 2022. All securities were purchased during 2021.

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Park Inc. carries the following debt investments on its books at December 31, 2021, and December 31, 2022. All securities were purchased during 2021. Trading Securities: Company Cost Value at 12/31/2021 Value at 12/31/2022 Company 1 Company 2 $2,000 $ 4,000 $ 3,000 $3,000 $ 5,000 $ 5,000 Available for Sale Securities: Company Value at Cost 12/31/2021 Value at 12/31/2022 Company A Company B $2,000 $3,000 $ 5,000 $ 4,000 $ 5,000 $2,000 Based on the information presented for Park Inc., what effect would the valuation of these debt investments as of December 31, 2021 have on net income for 2021? $0. O $2,000. $3,000. $4,000. O None of the above

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