EAM 0 Carpark Services began operations in 20X1 and maintains long-term investments in available-for-sale debt securities. The year-end cost and fair values for its portfolio of debt securities follows. The year-end adjusting entry to record the unrealized gain/loss at December 31, 20X2 is: Available-for-Sale Securities Cost Fair Value December 31, 20x1 $260,000 $249,000 December 31, 20x2 $348,000 $360,500 Multiple Choice Debit Fair Value Adjustment - Available for Sale (LT) $12,500, Credit Unrealized Loss - Equity $12,500. O Debit Fair Value Adjustment - Available for Sale (LT) $23,500, Credit Unrealized Gain - Equity $11,000. Debit Unrealized Gain - Equity $12,500; Credit Fair Value Adjustment - Available for Sale (LT) $12.500. Mart >