LTI Corp. purchased 1,000 shares as a short-term investment (no significant influence) for $25,000 on January 4. The market value of these shares at December 31 LTI Corp.'s year-end, was $23,400. The entry to record the adjustment to fair value should include a A. debit to Fair Value Valuation Allowance for $1,600 B. credit to Fair Value Valuation Allowance for $1,600 C. credit to Investment Revenue for $1,600 D. credit to Unrealized Gain on Fair Value Adjustment for $1,600