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, 20x1is Available-for-Sale Securities Cost Fair value December 31, 20x1 $330,000 $322,500 December 31, 20x2 $404,000 $413,500 Multiple Choice Debit Fair Value Adjustment - Available for Sale (LT) 57.500. Credit Unrealized Loss - Equity 57.500 Debit Unrealized Gain-Equity $7,500 Credit Fair Value Adjustment - Available for Sale (LT) $7.500