67. At year-end, a company's trading portfolio appears as follows: Company A $850,000 $800,000 Company B 125,000 175,000 The adjusting entry will include A. a debit to Allowance to Adjust Short-Term Investments to Market of $50. B. a credit to Allowance to Adjust Short-Term Investments to Market of $50. C. a debit to Unrealized Loss on Short-Term Investments of $100. D. none of these, since no adjusting entry is necessary