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 Untealized Gain - Equity \\$3,800. Credit Fair Value Adjustment - Available-for-Sale \\( \\$ 3,800 \\) Debit Unrealized Loss - Equity \\( \\$ 3,800 \\), Credit Fair Value Adjustment - Available-for-Sale \\( \\$ 3,800 \\) Debit Realized Loss - Income \\( \\$ 3,800 \\). Credit Fau Value Adjustment - Avalloble-for-Sale \\( \\$ 3,800 \\) Debit Fair Value Adjustment - Available-for Sale \\( \\$ 3,800 \\). Credit Unrealized Loss - Equity \\( \\$ 3,800 \\). Debit Fair Value Adjustment - Avalable-for-Sale \\( \\$ 3,800 \\), Credit Unrealized Gain - Equity \\( \\$ 3,800 \\)