Assume a zero balance for any Fair Value Adjustment account.) (a) What entry would Whispering make at December 31, 2017, to record the investment in Arroyo Company stock if it chooses to report this security using the fair value option? (b) What entry would Whispering make at December 31, 2017, to record the investments in the Lee and Woods corporations, assuming that Whispering did not select the fair value option for these Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the mounts.) No. Account Titles and Explanation (a) Fair Value Adjustment Debit Credit 19000 Equity Investments 19000 (b) Fair Value Adjustment Unrealized Holding Gain or Loss Income lick if you would like to Show Work for this question: Open Show Work T OF ACCOUNTS