Yankee Industries uses the fair value option to value its bonds payable. Last year, Yankee experienced a slight decline in its creditworthiness. During that same period, overall interest rates remained constant. Given this information, which of the following entries would you expect to see recorded in Yankees books?Select answer from the options belowA debit to the Net Income accountA debit to the Gain on Restructuring of Debt accountA credit to the Unrealized Holding Gain or LossIncome accountA credit to the Bonds Payable account