At December 31, 2020, Swift Current Inc Assuming Swift Current Uses the Fair Value Through Other Comprehensive

At December 31, 2020, Swift Current Inc. has the following portfolio of common shares in which it does not have significant influence: $\begin{array}{c}\begin{array}{lll}\\\text { Apple Corp. }\\\text { Chester Inc.}\\\text { Dooley Ltd.}\\\\\end{array}\begin{array}{l}\underline{\text { Cost }}\\\$ 100,000 \\200,000 \\\underline{300,000}\\\$ 600,000 \end{array}\begin{array}{l}\underline{\text { FairValue }}\\\$ 120,000 \\205,000 \\\underline{500,000 }\\\underline{ \$ 825,000}\end{array}\end{array}$
Assuming Swift Current uses the fair value through other comprehensive income (FV-OCI) model to account for this portfolio of investments, the most informative entry to record the year-end adjustment is
a) PV-OCI Invertments ............................ $\quad 225,000$
Unrealized Gain or Loss-0CI ............................ $\quad 225,000$

b) $\mathrm { FV }$ -oCI Investment in Apple Corp..................20,000
$\mathrm { FV }$ -oCI lnvestment in Chester Inc............................ $\quad 5,000$
$\mathrm { F } V$ -0CI Invertment in Dooley Ltd.............200,000
Unrealized Gain or Loss-OCI on Apple Corp......................20,000
Unrealized Gain or Loss-0Cl on Cherter Inc....... $\quad 5,000$
Unrealized Gain or Loss-OCl on Dooley Ltd. $\quad \mathbf { 2 0 0 , 0 0 0 }$

c) Unrealized Gain or Loss-0Cl on Apple Corp.............. $\quad 20,000$
Unrealized Gain or Loss-0Cl on Chester lnc.............. $\quad 5,000$
Unrealized Gain or Loss-0CI on Dooley Ltd. .............. $\quad 200,000$
$\mathrm { FV }$ -OCI Investment in Apple Corp..............20,000
$\mathrm { FV }$ -OCI Invertment in Chester Inc..............5,000
$\mathrm { FV }$ -OCI Invertment in Dooley Ltd................200,000

d) Unrealized Gain or Loss-0CI............................225,000
$F V - 0 C$ Invetments..........................225,000