16. The cost of marketable securities that a company holds at year end is $87,000. Gain on sale of investment is $7,000. On the other hand, the market value of these securities amount to $87,600. To make a fair value adjustment for marketable securities at year end, which account should be recorded? * (3 Points) Gain on sale of investment, credit. Loss on sale of investment, debit. Unrealized holding gain on investment, credit. Unrealized holding loss on investment, dedit