Carpark Services began operations in 20X1 and maintains investments in available for sale debe securities. The year and cout and fair values for its portfolio of these debt securities follows. Available-for-sale Securities Cost Fair Value December 31, 20x1 $ 345,000 $ 349,800 December 31, 20x2 $ 416,000 $ 433,600 The year end adjusting entry to record the unrealized gain/loss at December 31, 20x1 is Multiple Choice Debit Realized Loss - Income $4800 Credit Fair Value Adjustment - Available for Sale $4.300 Debit Unrealed Gain - Equity 54,800: Credit Fair Value Adjustment - Art for Sale $4.000 o Debit Realized Loss - Income $4,800; Credit Fair Value Adjustment -- Available-for-Sale $4,800 O Debit Unrealized Gain - Equity 54,800 Credit Fair Volue Adjustment - Available-for-Sale $4,800. Debit Unrealized Loss - Equity $4,800; Credit Fair Value Adjustment - Avallable-for-Sale $4,800. O O Debit Fair Value Adjustment - Avallabie-for-Sale $4,800; Credit Unrealized Gain - Equity $4,800. Debit Fair Value Adjustment - Avallable-for-Sale $4.800: Credit Unrealized Loss - Equity $4.800