An unrealized gain of $200,000 Question 32 2 pts Flat Corporation purchased a debt security for $200,000 on September 1, 2017 and properly classified it as a trading security. At December 31, 2017, the fair value of the security was $212,000. The year-end entry to adjust the value of the investment to fair market value would include which of the following? Credit to Unrealized gain - Other comprehensive income for $12,000 Debit to Unrealized loss - Net Income $12,000 Credit to Fair Value Adjustment - Trading Investments for $12.000 Debit to Fair Value Adjustment - Trading Investments for $12,000 D Question 33 2 pts