At December 31, 2020, Atlanta Co. has a stock portfolio with a fair value of $40,000 and cost of $33,000. If the Securities Fair Value Adjustment (Available-for-Sale) account has a beginning debit balance of $2,000, which of the following would be in the adjusting journal entries is required at December 31, 2020? credit to Securities Fair Value Adjustment of $7,000 credit to Securities Fair Value Adjustment of $5,000 debit to Securities Fair Value Adjustment of $5,000 debit to Securities Fair Value Adjustment of $7,000