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A company selected the fair value option to record its bond liabilities. In 2019, the company has an outstanding bond with a carrying value of $604,000, and a fair value of $600,000. The following year, the carrying value was $599,000 and the fair value was $603,000. In both instances, the change was due to credit risk. The journal entry to record the fair value adjustment for 2020 will include... . Dr. Unrealized Gain-OCI 8,000 . Dr. Unrealized Loss-OCI 8,000 OC. Cr. FVA 4,000 OD Dr. FVA 8,000 OA A company has a debt securities. In 2019, the bond had a carrying value of $600,000, and a fair value of $604,000. The following year, the carrying value was $603,000 and the fair value was $599,000. The journal entry to record the fair value adjustment for 2020 will include... Dr. Unrealized Gain-OCI 8,000 OB. Dr. Unrealized Loss-OCI 4,000 OC.Cr. FVA 8,000 OD Dr. FVA 8,000 Which statement is true about liabilities? O A Liabilities are probable future sacrifices of economic benefits that have a natural debit balance O B. Liabilities are current sacrifices of economic benefits that have a natural credit balance O Liabilities are probable future sacrifices of economic benefits that have a natural credit balance D.Liabilities are current sacrifices of economic benefits that have a natural credit balance