Carpark Services began operations in 20X1 and maintains long-term investments in available for sale de securities The year end cost and fair values for its portfolio of these debt securities follows. The year-end adjusting entry to record the valled into at December 31 20X1is Available for Sale Securities December 31, 20x1 December 31, 2ex2 Cost $250,000 $340, eee Fair value $241, eee $350,00 Multiple Choice Debit Unrealized Gain - Equity 59,000 Credit Fair Value Adjustment - Avatable for Sale 1. TI 89.000 Debit Untenited Loss - Equity 59.000 Credit Fair Value Adjustment - Avaliable for Sale (LT) 59.000, Debt Realized Loss - Income 59,000 Credit For Value Adjustment - Available for Sale (ST) 59.000