Milton inc, owns bonds in Lampley Co, which it has categorized as Avallable for Sale. On December 31,2025 the bonds have an amortized cost of 5176,618 and a Fair Value of $176,600. The current balance in the Fair Value adjustment account is a debit of $25. What is the joumal entry needed to record the imvestment at fair value? OR Unrealized Holding Gain/Loss-Equity \$43; CR Fair Value Adjustment $43 DR Unrealized Holding Gain/Loss-Equity \$7; CR Fair Value Adjustment 57 DR Unrealized Holding Gain/Loss-Equity \$18; CR Fair Value Adjustment \$18 DR Fair Value Adjustment \$18; CR Unrealized Holdine GairvLoss-Income \$18 Clear my seloction