Carpark Services began operations in 20X1 and maintains investments in available-for-sale debt securities. The year-end cost...

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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 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, 20X2 is: Multiple Choice Debit Fair Value Adjustment-Available-for-Sale $14,800; Credit Unrealized Gain-Equity, $14,800 Debit Fair Value Adjustment-Available-for-Sale $11.400, Credit Unrealized Loss-Equity $3,400; Creat 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 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, 20X2 is: Multiple Choice Debit Fair Value Adjustment-Available-for-Sale $14,800; Credit Unrealized Gain-Equity, $14,800 Debit Fair Value Adjustment-Available-for-Sale $11.400, Credit Unrealized Loss-Equity $3,400; Creat