At December 31, 2021, Wildhorse Company has an equity portfolio valued at $151000. Its cost was $126000. If the Securities Fair Value Adjustment has a debit balance of $7700, which of the following journal entries is required at December 31, 2021? Unrealized Holding Gain or Loss-Income 17300 Fair Value Adjustment 17300 Fair Value Adjustment 25000 Unrealized Holding Gain or Loss-Income 25000 Unrealized Holding Gain or Loss-Income 25000 Fair Value Adjustment 25000 Fair Value Adjustment 17300 Unrealized Holding Gain or Loss-Income 17300