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 Cost Fair Value December 31, 20X1 $335,000 $327,000 December 31, 20X2 $408,000 $418,000 Multiple Choice 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 Valle Adictment - Available for Sale It) $18000- Credit Unrealized Loss Faility SR Ono-Credit Inrealized