Earlier this period, Amadeus Co. purchased its only available-for- sale investment in the stock of Bach Co. for $83,000. The period-end fair value of this stock 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.