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 $265,000 $253,000 December 31, 20x2 $352,000 $366,000 Multiple Choice Debit Unrealized Gain - Equity $14.000: Credit Fair Value Adjustment - Available-for-Sale (LT) $14.000. Debit Fair Value Adjustment - Available-for-Sale (LT) $26.000: Credit Unrealized Loss - Equity $12,000: Credit Unrealized Gain - Equity. $14,000. O Debit Fair Value Adjustment - Available-for-Sale (LT) $14.000: Credit Unrealized Gain - Equity, $14,000. O Debit Fair Value Adjustment - Available-for-Sale (LT) $14.000: Credit Unrealized Loss - Equity $14,000. Debit Fair Value Adjustment - Available-for-Sale (LT) $26.000: Credit Unrealized Gain - Equity $12,000. C