Clevand Company has a stock portfolio valued at $4,000. Its cost was $3,300. If the Faair Value Adjustment account has a debit balance of $200 no $700 $700 Prepare the journal entry at year end. O Fair Value Adjustment Un-realized Holding Gain or loss Income Investment O Fair Value Adjustment Un-realized Holding Gain or loss Income Investment Fair Value Adjustment Un-realized Holding Gain or loss Income Investment None of the above $500 $500 $300 $300