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 these debt securities follows. The year-end adjusting entry to record the unrealized gain/loss at December 31, 20x1 is: Available-for-Sale Securities December 31, 20X1 December 31, 20x2 Cost $250,000 $340,000 Fair Value $241,000 $350,000 Multiple Choice Debit Unrealized Gain - Equity 89,000. Credit Fair Value Adjustment - Available for Sale (11) $9.000 Debit Unrealized Loss - Equity $9,000, Credit Fair Value Adjustment - Available for Sale (LT) $9,000 Debit Realized Loss -Income $9,000 Credit Fair Value Adjustment - Available for Sale (ST) $9,000 - Debt Fair Value Adjustment - Avalable for Sale (LT) $9000, Credit Unrealized Loss - Equity $9,000