. KKTCELL 9:17 AM O 72% AA forms.office.com 30. On October 12, 2017, Neptune Corporation invested $700,000 in short-term available-for-sale marketable securities. The market value of this investment was $730,000 at December 31, 2017, but had slipped to $725,000 by December 31, 2018. Assuming Neptune does not sell this investment, the fair value accounting adjustment necessary at December 31, 2018, includes: * (2 Points) A $725,000 debit to Investments in Marketable Securities. A $5,000 debit to Investments in Marketable Securities. A $5,000 debit to Unrealized Holding Gain on Investments. A $25,000 credit to Unrealized Holding Gain on Investments. 31. During periods of inflation, the LIFO cost flow