Information regarding ABC Co.'s equity security portfolio at current period end are as follows: Costs Fair value $ 450,700 $ 593,000 Prior period fair market value adjustment balance is credit $32,000. Which of the follows should be part of the current period end portfolio related adjustment? O DR Fair Value Adjustment $174300 CR Fair Value Adjustment $142300 CR Unrealized holding gain / loss $110300 O DR Unrealized holding gain / loss $32000