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 debt securities follows. Available-for-Sale Securities December 31, 20x1 Cost $ 255,000 Fair Value December 31, 20x2 $ 344,000 $ 256,200 $ 354,400 The year-end adjusting entry to record the unrealized gain/loss at December 31, 20X2 is: Multiple Choice Debit Unrealized Gain-Equity $10,400; Credit Fair Value Adjustment - Available-for-Sale $10,400. Debit Fair Value Adjustment-Available-for-Sale $9,200; Credit Unrealized Gain - Equity $9,200. Debit Fair Value Adjustment - Available-for-Sale $10,400, Credit Unrealized Loss Equity $10,400. O Debit Unrealized Gain-Equity $10,400; Credit Fair Value Adjustment - Available-for-Sale $10,400. Debit Fair Value Adjustment-Available-for-Sale $9,200; Credit Unrealized Gain - Equity $9,200. Debit Fair Value Adjustment - Available-for-Sale $10,400; Credit Unrealized Loss - Equity $10,400. D Debit Fair Value Adjustment-Available-for-Sale $9,200; Credit Unrealized Loss - Equity $1,200; Credit Unrealized Gain-Equity, $8,000. Debit Fair Value Adjustment-Available-for-Sale $10,400; Credit Unrealized Gain - Equity, $10,400