Carpark Services began operations in 20 times 1 and maintains long-term investments in available-for-sale securities. The year-end cost and fair values foe its portfolio of these investments follow. The year-end adjusting entry to record the unrealized gain/loss at December 31.20 times 1 is: Debit Unrealized Gain-Equity $5, 500; Credit Fair Value Adjustment - Available-Sale $5, 500. Debit Unrealized Loss-Equity $5, 500; Credit Fair Value Adjustment - Available-Sale (LT) $5, 500