Carpark Services began operations in 20X1 and maintains long-term Investments in available-for-sale securities. The year-end cost and folre values for its portfolio of these investments follow. The year-end adjusting entry to record the unrealized gain/loss at December 31, 20X2 is: Available-for-sale Securities Fair Value December 31, 20x1 $250,000 $241,000 December 31, 20x2 $340,000 $350,000 December 31, 20X3 $410,000 $415,000 Cost Multiple Choice Debt Urresired Gan - Equy S10,000 Credit for Value Adjustment - Avalable for Sale (4.7) 610.000 Debit Fair value Adjustment - Avalable for Sale (27) $10.000, Credit Unreleed Gain - Equity, $10,000 Debit Fair value Adjustment - Avalable for Sale 0.1) 510.000 Credit United Loss - Equity $10.000 Debit Fair Volue Adjustment - Available for Sale (LT) 519,000; Credit Unrealized Loss - Equity $9,000. Credit Unrealized Gain - Equity $10,000 Debt Fair Value Adjustment - Available for Sale (LT) $19.000; Credit Unrealized Gain - Equity 519,000