Carpark Services began operations in 20X1 and maintains long-term investments in available-for-sales ecurities. The year-end cost and fair 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 December 31, 20X1 December 31, 20x2 December 31, 20X3 Cost $325,000 $400,000 $470,000 Fair Value $318,000 $409,000 $525,000 Multiple Choice O Debit Fair Value Adjustment - Available-for-Sale (LT) $16.000: Credit Unrealized Gain - Equity $7.000. o o O Debit Fair Value Adjustment - Available for Sale (LT) $16.000: Credit Unrealized Loss - Equity $7,000: Credit Unrealized Gain - Equity. $9.000. O Debit Unrealized Gain - Equity $9,000: Credit Fair Value Adjustment Available-for-Sale (LT) $9,000. o Debit Falr Value Adjustment - Available-for-Sale (LT) $9.000; Credit Unrealized Loss - Equity $9,000. Debit Fair Value Adjustment - Available-for-Sale (LT) $9.000: Credit Unrealized Gain - Equity. $9.000