Investments at fair value through other comprehensive income with a cost of $22,000 have a current market value of $22,600.The adjusting entry will require a:

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The adjusting entry for investments at fair value through other comprehensive income is to recognize any unrealized gains or losses in other comprehensive income. In this case, since the current market value of the investment is higher than its cost, there is an unrealized gain of $600 ($22,600 - $22,000). Therefore, the adjusting entry would require a credit to other comprehensive income for $600.

Investments at Fair Value Through Other Comprehensive Income with a Cost