Carpark Services began operations in 20xt and maintains investments in available for sale debt securities The year-end cost and fair values for its portfolio of debt securities follows Avai table-for-Sale Securities Cost Fair Value December 31, 20x1 $ 265,000 $ 266,600 December 31, 20x2 $ 352,000 $ 363,200 The year-end adjusting entry to record the unrealized goin/loss at December 31, 20X2 is Multiple Choice Debit Fair Value Adjustment - Available for Sale $11.200: Credit Unrealized Loss - Equity $11,200. Debit Fair Value Adjustment - Available for Sale $9,600: Credit Unrealized Gain - Equity $9,600 - Debit Unrealized Gain - Equity $11,200: Credit Fair Value Adjustment - Available for Sale $11.200, Debit Fair Value Adjustment - Available for Sale $11,200 Credit Unrealized Gain - Equity, $11,200. Debit Fair Value Adjustment - Available-for-Sale $9,500: Credit Unrealized Loss - Equity $1,600; Credit Unrealized Gain - Equity, $8,000