what were the effects of investments in UOB and SPH shares

In November 20X1, Tanglin Company purchased 10,000 shares of UOB stock at $1 per share, and 20,000 shares of SPH stock at $2 per share. Tanglin classified the UOB shares as subsequently measured at fair value through OCI, and classified the SPH shares as subsequently measured at fair value through P&L. The closing share price at the end of 20X1 was $0.95 for UOB shares and $2.10 for SPH shares. Ignore any tax effect. What were the effects of investments in UOB and SPH shares on Tanglin's net income for 20X1 and total stockholders' equity at the end of 20X1? A. B. C. Net income $ 2,000 increase $ 1,500 increase $ 500 decrease Total stockholders' equity $ 1,500 increase $ 1,500 increase $ 500 decrease