On October 12, Year 1, Neptune Corporation invested $700,000 in marketable equity securities. The market value of this investment was $730,000 at December 31, Year 1, but had slipped to $725,000 by December 31, Year 2 Assuming Neptune does not sell this investment, the fair value accounting adjustment necessary at December 31, Year 2. Includes: Multiple Choice A $5,000 debit to Verealized Holding Gain on Investments A $25,000 credit to Unrealized Holding Gain on Investments A $5,000 debit to Investments in Marketable Securities A $725.000 debit to Investmegts in Marketable Securities