A short-term investment acquired for $23,200 has a year-end market value of $25,000. The adjusting entry involves a O A. credit to Short-Term Investments for $1,800 B. credit to Unrealized Gain on Fair Value Adjustment for $1,800 O C. debit to Unrealized Loss on Fair Value Adjustment for $1,800 OD. debit to Short-Term Investments for $1,800