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 gain/loss at December 31, 20X2 is: Available-for-Sale Securities December 31, 20X1 December 31, 20x2 Cost $250,000 $340,000 Fair Value $241,000 $350,000 Debit Unrealized Gain - Equity $10,000; Credit Fair Value Adjustment Available-for-Sale (LT) $10,000. Debit Fair Value Adjustment Available-for-Sale (LT) $19,000; Credit Unrealized Loss - Equity $9,000; Credit Unrealized Gain - Equity, $10,000. Debit Fair Value Adjustment - Available-for-Sale (LT) $10,000; Credit Unrealized Gain Equity, $10,000. Debit Fair Value Adjustment - Available-for-Sale (LT) $10,000; Credit Unrealized Loss - Equity $10,000. Debit Fair Value Adjustment - Available-for-Sale (LT) $19,000; Credit Unrealized Gain - Equity $19,000