Use the following information for the next two (2) questions Brown Inc has the following investments which were held throughout 2021 and 2022. Both groups of investments were marked to Fair Value at the end of 2021 using an Adjustment account Cost Fair Value 12/31/21 12/31/22 Trading Securities $500 000 $650,000 $630,000 Available For Sale Securities $800,000 $745,000 $825,000 At December 31, 2022, the journal entry to adjust Brown Inc.'s Trading Securities to fair value would include Oa a debit to Realized Loss O b. a credit to Unrealized Gain - Income O c. a debit to Unrealized Loss - Other Comprehensive Income Od a credit to Unrealized Gain - Other Comprehensive Income O e. a debit to Unrealized Loss - Income