Jones Enterprises purchased a bond on August 31 of the current year for $250,000 and classified the investment as an available-for-sale debt. The market value of the available-for-sale debt investment at year-end is $255,000. The adjustment is O A. reported as a S5,000 unrealized holding gain in the income statement O B. recorded as a debit to Fair Value Adjustment Available-for-Sale O C. subtracted from the Available-for-Sale Debt Investments account to arrive at the amount reported on the balance sheet D. recorded as a debit to Unrealized Holding Gain Available-for-Sale