This period, Amadeus Co. purchased its only available-for sale investment in the notes of Bach Co. for \(\$ 83,000\). The period end fair value of these notes is \(\$ 84,500\). Amadeus records a

a. Credit to Unrealized Gain-Equity for \(\$ 1,500\).

b. Debit to Unrealized Loss-Equity for \(\$ 1,500\).

c. Debit to Investment Revenue for \(\$ 1,500\).

d. Credit to Fair Value Adjustment—Available-for-Sale for \(\$ 3,500\).

e. Credit to Cash for \(\$ 1,500\).