A short-term investment acquired for $11,500 has a year-end market value of $10,000. Is an adjusting entry required? If so, explain O A. Yes, a debit to Short-Term Investments for $1,500 OB. Yes, a debit to Unrealized Loss on Fair Value Adjustment for $1,500 O C. Yes, a credit to Unrealized Gain on Fair Value Adjustment for $1,500 OD. No