Cett 26 Accounting for changes in accounting estimates will indude Not yet woed Points out of 200 lag question Select one: O An adjustment to retained Earnings, but not a Restatement of pror-year presented financial statements O. A Restatement of prior-year presented financial statements, but not an adjustment to Retained Earnings O Both an adjustment to Retained Earnings and a Restatement of prior presented financial statements O d. Neither an adjustment to Retained Earnings sota Restatement of prior-year presented financial statements Novi purchased ABC bonds on 1/1/21. Data regarding these valable for sale securities follow: Questo 27 Not yet answered Pohout 300 Pag guston Cost MV December 31, 2021 5150,00 $130.000 December 2022 150.000 161.000 December 31, 2023 150,000 155.000 On 1/1/24, Novi sold $40,000 (cost) of the securities for S40.100. Market value of the remaining securities at 12/31/24 was $108,000. The net amount of Unrecognized Gain or loss to appear in the Other Comprehensive Income section of the 2024 Comprehensive Income Statement is Select one O.37.000 6.52,000 o 53000 Od: $2.100 53.100