32. At January 1, 2008, the marketable securities portfolio held by ABC Corporation consisted of the following investments: 1. 2,500 shares of BBB common stock purchased for $42 per share. 2. 1,500 shares of BCB common stock purchased for $60 per share. At December 31, 2008, the market values per share were: BBB $36 and BCB $66. The fair value adjustment at December 31, 2008 included: (3 Points) Debit: Marketable Securities, $6,000; Credit: Unrealized Holding Gain on Investment, $6,000 O Debit: Marketable Securities, $6,000; Credit: Unrealized Holding Loss on Investment, S6,000 O Debit: Unrealized Holding Loss on Investment, $6,000 Credit: Marketable Securities, 56,000 Debit: Unrealized Holding Loss on Investment, $3,500; Credit: Marketable Securities, $3,500