2020 is the second year that Holiday Decorations, Inc. had a trading security portfolio. The portfolio at the 2020 fiscal year-end was as follows: Cost Fair value Lights Corp. $10,000 $ 22,000 12,000 Bulbs, Inc. 10,500 17,500 7,000 Garland Co. 11,000 7000 (4.000) Assuming the FV Adjustment account has a credit balance in the amount of $9,000 immediatel- journal entry, the 2020 adjusting journal entry is: Multiple Choice FV Adjustment - TS Unrealized gain - Income 24,000 24,000 24,000 FV Adjustment - TS Unrealized loss -Income Unrealized gain -Income 9,000 15.000