Question 5 4 points Save Anwar At December 31, 2021, Atlanta Company has an equity portfolio valued at $160,000. Its cost was $132,000. If the Fair Value Adjustment account has a debit balance of $8,000, which of the following journal entries is required at December 31, 2021? OA Debit Credit Unrealized holding gain or loss-Income Fair value adjustment 28,000 28.000 OB Debit Credit Unrealized holding gain or loss Income 20,000 Fair value adjustment 20,000 Debit Credit Fair value adjustment 20,000 Unrealized holding gain or loss-Income 20,000 OD. Debit Credit Fair value adjustment 28,000 Unrealized holding gain or loss-Income 28,000 Orion 5 of 25