Carpark Services began operations in 201 and maintains investments in avallable-for-sale debt securties. The year-end cost and fair values for its portfolio of these debt seccirties follows. The year-end adjusting entry to record the unrealized goin/loss at December 31,201 is: Multipie Choice Debil Unrealized Gain - Equity \$5,000, Credit Fair Value Adjustment - Avallable for Sale \$5,000. Debit Fair Value Adpustment - Avalable-tor-Sale 55.000 , Credst Unrealited Gain - Equity 55.000. Debit Unrealund Loss - Equty $5,000; Crede Fair Value Adjustment - Avalable-Sor $ ave $5,000 Deben Renalized toss - Income $5.000, Creat Fair Vailue Adjutment - Available-for Sole \$5,000