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 gainloss at December 31, 2018: Available-for-Sale Securities Cost Pair Value December 31, 20x1 $255,000 $245,000 December 31, 20x2 $344,000 $355,500 Multiple Choice Debit Fair Value Adjustment - Available for Sale 1LT) $10,000 Credit Unrealized Loss - Equity $10,000 Debit Fair Value Adjustment - Available for Sale (LT) $10,000: Credit Unrealized Gain - Equity $10,000 Debit Realued Loss -Income $10,000: Credit Fair Value Adjustment - Available for Sale (ST) $10,000 Debit Unrealized Loss - Equity $10.000, Credit Fair Value Adjustment - Available for Sale (LT) $10,000