Carpark Services began operations in 20X1 and maintains long-term investments in available-for-sale debt securities. The year-end cost and fair values for its portfolio of debt securities follows. The year-end adjusting entry to record the unrealized gaindoss at December 31, 20X2 : Available-for-Sale Securities Cont Yair Value December 31, 20X1 $305,000 $300,000 December 31, 20x2 $394,000 $390,000 12 Multiple Choice Debit Fair Value Adjustment - Available for Sale (L) $11000 Credit Unreared Gain - Equity $5,000 Debit Unrealized Gain - Equity 56,000: Credit Fair Value Adjustment - Available for Sale IT) 56,000 Debit Fair Value Adjustment - Available for Sale (LT) $6,000 Credit Unrealized Gain - Equity 56,000 Debit Fair Value Adjustment - Available for Sale (LT) $11000, Credit Unrealized Loss - Equity $5.000, Credit Unrealized Gain - Equity 56 000