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	$	250,000		$	241,000
December 31, 20X2	$	340,000		$	350,000

Select one:

a. Debit Unrealized Gain Equity $10,000; Credit Fair Value Adjustment Available-for-Sale (LT) $10,000.

b. Debit Fair Value Adjustment Available-for-Sale (LT) $19,000; Credit Unrealized Loss Equity $9,000; Credit Unrealized Gain Equity, $10,000.

c. Debit Fair Value Adjustment Available-for-Sale (LT) $10,000; Credit Unrealized Gain Equity, $10,000.

d. Debit Fair Value Adjustment Available-for-Sale (LT) $10,000; Credit Unrealized Loss Equity $10,000.

e. Debit Fair Value Adjustment Available-for-Sale (LT) $19,000; Credit Unrealized Gain Equity $19,000.