Consider the following facts: - On December 31, 2015, Company A had available-for-sale debt and equity securities that cost $110,000. - The market value of those debt and equity securities was $108,000 on the same date. - On December 31, 2016, the market value of the securities rose to $123,000. Company A should do which of the following accounting entries to accurately record this situation? It should debit the Allowance for Change in Fair Value of Investments account for $15,000. It should credit the Unrealized Holding Gain/Loss-Available-for-Sales Securities account for $15,000. It should credit the Allowance for Change in Fair Value of Investments account for $15,000. None of these answers are correct It should debit the Unrealized Holding Gain/Loss-Available-for-Sales Securities account for $15,000.