At December 31, 2020, Sanad Corporation had the following available-for-sale equity securities that were purchased during 2019. Time left 1:36:47 Cost Fair Value Security X $ 100,000 $ 70,000 Security Y 79,000 65,000 Security Z 88,000 95,000 Totals $267,000 $230,000 The previous fair value adjustment account balance is a debit of $6,375. At December 31, 2020 Sanad Corporation makes the following adjusting entry: O a. Debit Unrealized Holding Gain/Loss-Equity for $30,625 and credit Fair Value Adjustment - AFS for $30.625. O b. Debit Unrealized Holding Gain/Loss-Equity for $43,375 and credit Fair Value Adjustment - AFS for $43,375. c. Debit Unrealized Holding Gain/Loss-Income for $30,625 and credit Fair Value Adjustment - AFS for $30.625. O d. Debit Unrealized Holding Gain/Loss-Income for $43,375 and credit Fair Value Adjustment - AFS for $43,375