On July 31, Beatrice Co. Purchased 2,000 shares of SimmTech stock for $26,000. This investment is considered to be an available-for-sale investment. On October 31, which is Beatrice;s year-end, the stock has a market value of $22,000. Beatrice should record a: a. Credit to Unrealized Gain-Equity for $4,000. b. Debit to Market Adjustment--Available-for-Sale for $4,000. c. Credit to Investment Revenue for $4,000. d. Debit to Investment Revenue for $4,000. e. Debit to Unrealized Loss-Equity for $4,000