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 goindoss at December 31, 20X2 is: Available-for-Sale Securities Cost Fair value December 31, 2exi $255,000 $245,000 December 31, 20x2 $344,000 $355,500 Multiple Choice Debit Fair Value Adjustment - Available for Sale ALT) $21500 Credit Unrealized Gain - Equity $10,000 no Artigt Available for Sale $1.500 Credit Untealized Loss - Equity $11,500