Tride Ltd. purchased 1177 shares of Next Ltd. on July 1, 20x5 at $19.82 per share. On December 31, 20x5, the market value of the Next shares was $9.48 and on December 31, 20x6, the market value had increased to $13.39. On February 28, 20x7, the shares of Next Ltd. were sold for $23.92. Assuming that the investment in the shares of Next Ltd. is classified as FVTPL, which of the following would be part of the February 28, 20x7 journal entry? Select one: O a. Credit Retained Earnings $4826 O b. Credit OCI - Gain on FVTOCI Investments $12394 Oc. Debit Gain on FVTPL Investments $12394 O d. Credit Gain on FVTPL Investments $12394 Check