19)On July 31, Potter Co. purchased 2,000 shares of GigaTech stock for $16,000. The investment is classified as available-for-sale securities. On October 31, which is Potter's year-end, the stock had a fair value of $20,000. Potter should record a:

Credit to Unrealized Gain-Equity for $4,000.

Credit to Market AdjustmentAvailable-for-Sale for $4,000.

Credit to Investment Revenue for $4,000.

Debit to Unrealized Loss-Equity for $4,000.

Debit to Unrealized Gain-Equity for $4,000.