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 Cost Fair Value December 31, 20X1 $ 255,000 $ 256,200 December 31, 20X2 $ 344,000 $ 354,400 The year-end adjusting entry to record the unrealized gain/loss at December 31, 20X1 is