Hep Save & Exit 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 these debt securities follows The year-end adjusting entry to record the unrealized gain/loss at December 31, 2001 is: Available-for-Sale Securities Cost December 31, 20x1 December 31, 20x2 $285,000 $368,000 Fair Value $269,000 $387,500 Multiple Choice O O O O O Debit Unrealized Loss - Equity $16,000. Credit Fair Value Adjustment-Avaliable for Sale (T) $16.000 Debit Fair Value Adjustment-Available-for-Sale (LT) $16,000; Credit Unrealized Gain-Equity $16,000 Debt Realized Loss-Income $16,000, Credit Fair Value Adjustment-Available-for-Sale (5) $16.000 Debit Fair Value Adjust Avaliable-for-Sale (LT) $16,000: Credit Urealized Loss-Equity $16.000 Debit Unrealized Gain-Equity $16,000: Credit Fair Value Adjustment-Available for Sale (LT) $15,000