Carpark Services began operations in \\( 20 \\times 1 \\) and maintains investments in avallable-for-sale debt securities. The year-end cost and fair values for its portfolio of these debt securities follows. The year-end adjusting entry to record the unrealized gain/loss at December \\( 31,20 \\times 1 \\) is: Multiple Choice Debit Unrealized Gain - Equity \\$1,000. Credit Fair Value Adjustment - Available-for-Sale \\( \\$ 1,000 \\). Debit Unrealized Loss - Equity \\( \\$ 1,000 \\). Credit Fair Value Adjustment - Avallable-for-Sale \\( \\$ 1,000 \\). Debit Realized Loss - Income \\( \\$ 1,000 \\), Credit Fair Value Adjustment - Available-for-Sale \\( \\$ 1,000 \\) Debit Fair Value Adjustment - Available-for-Sale \\$1,000. Credit Unrealized Loss - Equity \\( \\$ 1,000 \\). Debit Fair Value Adjustment - Avallable-for-Sale \\$1,000. Credit Unrealized Gain - Equity \\( \\$ 1,000 \\)