An available-for-sale bond investment amortization schedule contained the following information for 12/312012: Amortized Cost: $492,000 Fair Value: $499,000 The debit to the adjusting entry to record the bonds at fair value at 12/31/2012 if the Fair Value Adjustment account already has a $2000 debit balance is

Securities Fair Value Adjustment (Avaialble-for Sale) $5,000 Securities Fair Value Adjustment (Avaialble-for Sale) $9,000 Unrealized Holding Gain or Loss Equity $7,000 Unrealized Holding Gain or Loss Equity $5,000