Question 14 10 pts Berkshire began 2021 with Equity Investments of $8,500 as well as a debit balance of $900 in the Fair Value Adjustment - Equity Investments account. Berkshire does not have significant influence over the investee and the investment has a readily determinable fair value. Berkshire sold this security for $9,400 during 2021. How much was the gain or loss for the sale of this investment and how should it be recorded? Unrealized gain of $900, reported in Other Comprehensive Income No gain or loss is reported Realized loss of $900, reported in Net Income Realized gain of $900, reported in Net Income