Carpark Services began operations in 20X1 and maintains investments in available-for-sale debt securities. The year-end cost and fair values for its portfolio of these debt securities follows. Available-for-Sale Securities December 31, 20X1 December 31, 20X2 Cost $ 310,000 $ 388,000 Fair Value $ 313,400 $ 402,800 The year-end adjusting entry to record the unrealized gain/loss at December 31, 20X1 is: Multiple Choice Debit Fair Value Adjustment - Available-for-Sale $3.400; Credit Unrealized Gain - Equity $3,400. Debit Fair Value Adjustment - Available-for-Sale $3,400; Credit Unrealized Loss - Equity $3,400. Debit Realized Loss - Income $3,400; Credit Fair Value Adjustment - Available-for-Sale $3,400. Debit Unrealized Gain - Equity $3,400; Credit Fair Value Adjustment - Available-for-Sale $3,400. O O Debit Unrealized Loss - Equity $3,400; Credit Fair Value Adjustment - Available-for-Sale $3,400