At December 31, 2017, the fair value of non-trading securities is 39,800 and the cost is 41,300. At January 1, 2017, there was a credit balance of 900 in the Fair Value Adjustment-Non-Trading account. The required adjusting entry would be: Select one: a. Debit Unrealized Gain or Loss-Equity for 600 and credit Fair Value Adjustment-Non-Trading for 600. O b. Debit Fair Value Adjustment-Non-Trading for 600 and credit Unrealized Gain or Loss - Equity for 600. O c. Debit Fair Value Adjustment-Non-Trading for 1.500 and credit Unrealized Gain or Loss-Equity for 1,500. O d. Debit Fair Value Adjustment-Non-Trading for 1100 and credit Unrealized Gain or Loss-Equity for 1,100. Clear my choice