Calculator Bark Corporation began operations on January 1, 2017. At December 31, 2017, Bark appropriately had a credit balance in Allowance for Change in Fair Value of Investments of $330. No transactions related to these investments occurred during 2018, and the cost and market values on December 31, 2018, are as follows: Cost Investment z Company Y Company X Company w Company $700 1,115 1,445 880 Fair Value $980 1,110 1,420 1,100 In the December 31, 2018 adjusting entry, there will be a Ocredit of $140 to Unrealized Holding Gain/Loss-Available for Sale Securities Odebit of $140 to Allowance for Change in Fair Value of Investments Odebit of $800 to Unrealized Holding Gain/Loss-Available for Sale Securities Odebit of $800 to Allowance for Change in Fair Value of Investments