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 these debt securities follows Available-for-sale Securities Cost Fair Value December 31, 20X1 $ 295,000 $ 297,800 December 31, 20X2 $376,000 $ 389,600 The year-end adjusting entry to record the unrealized goinhoss at December 31 20X1 Multiple Choice Debit Realized Loss - Income $2.800: Credit Fair Value Adjustment - Available for Sale $2.500 Debit Fair Value Adjustment - Available for Sale $2.800 Credit Unrealized Gain - Equity $2,800. Debit Unrealized Gain - Equity $2,800: Credit Fair Value Adjustment Available for Sale $2.800. Debit Unrealized Loss - Equity $2,800: Credit Fair Volue Adjustment - Available for Sale $2,800. Debit Fair Value Adjustment - Available for Sale $2,800 Credit Unrealized Loss - Equity $2.800