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 $ 250,000 $ 340,000 Fair Value $ 251,000 $ 350,000 The year-end adjusting entry to record the unrealized gain loss at December 31, 20X1is: Debit Realized Loss - Income $1,000; Credit Fair Value Adjustment - Available for Sale $1,000 Debit Fair Value Adjustment - Available for Sale $1,000; Credit Unrealized Gain - Equity $1,000. Debit Unrealized Gain - Equity $1,000; Credit Fair Value Adjustment - Available-for-Sale $1,000 Debit Unrealized Loss - Equity $1,000; Credit Fair Value Adjustment - Available for Sale $1,000 Debit Fair Value Adjustment - Available for Sale $1,000; Credit Unrealized Loss - Equity $1,000