- 15-17 0 Saved Help Save & Exit Submit Carpark Services began operations in 20%1 and maintains long-term investments in available for sale debt securities. The year-end cost and fair values for its portfolio of debt securities follows. The year end adjusting entry to record the unrealized gain/loss at December 31, 20X2 is: Available-for-Sale Securities Cost Fair Value December 31, 20x1 $295,000 $277,000 December 31, 20x2 $376,000 $396,000 Multiple Choice Debit Fair Value Adjustment - Available for Sale (LT) $20,000 Credit Unrealized Gain - Equity, $20.000 O Debit For Value Adjustment Available for Sale (1T) $20,000, Credit Unrealized Loss - Equity $20.000 Debit Unrealized Gain - Equity $20.000 Credit Fair Value Adjustment - Available for Sale (LD) $20,000 O Debit Fair Value Adjustment - Available for Sale (LT) $38.000 Credit Unrealized Loss - Equity $18.000 Credit Unrealized Gain - Equity $20.000 Debit Fair Value Adjustment - Available for Sale (LT) $38.000 Credit Unrealized Gain - Equity $18.000 440 O SAMSUNG search