At December 31, 2020. Sanad Corporation had the following available-for-sale equity securitie Time left 0:45-30 purchased during 2019. Cost Fair Value Security X $ 100.000 $ 70.000 Security Y 79.000 65.000 Security: 2 88.000 95.000 Totals $262.000 $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 $43.375 and credit Fair Value Adjustment - AFS for $43,375 Ob Detsit Unrealized Holding Gain/Loss-income for $30.625 and credit Fair Value Adjustment - AFS for $30.625 Oc. Debit Unrealized Holding Gain/toss income for $43375 and credit Fair Value Adjustment - APS 375 a Debord Holding Gatos Equity to $30 35 and credit for Value Adun AFE 210 hop No Da