Carpark Services began operations in 20X1 and maintains long-term investments in available-for-sales ecurities. The year-end cost and fair values for its portfolio of these investments follow. The year-end adjusting entry to record the unrealized gain/loss at December 31, 20X2 is: Available-for-Sale Securities Cost December 31, 20X1 $265,000 December 31, 20x2 $352,000 December 31, 20X3 $422,000 Fair Value $253,000 $366,000 $465,000