Carpark Services biegan oferations in 20 il and maintains irivestrnents in avalable-for-sale debt securitiec. Ihe year-end cost and fair yalues tor its portfolio of debt secutitict follows. The year end adjusting entry to record the untealized gainvioss at December 31,202 is: Murtiple Croice Dobt Unrealized Gain - Equty $9.000, Credn Far Valie Aqustment - Avallable for-Sale $7000 Debit Fair Walue Adjustrent - Avalobe for Sole $10000, Credt Unealized toss - Equay $10,000 Debit Fair Value Adjustment - Avolable-for-Snle $10000, Gredt Uritedized Gain - Equty, $10000 Debit Fair Value Adjustment - Avarabe tor-5de $9,000 C Credn Uriealzed Loss - Equity 51000 , Crect Lhrealized Gan - Equity, $8,000