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Proctoring Enabled CONNECT EXH 12 Carpark Services began operations in 20X1 and maintains investments in available-for- sale debt securities. The year-end cost and fair

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Proctoring Enabled CONNECT EXH 12 Carpark Services began operations in 20X1 and maintains investments in available-for- sale debt securities. The year-end cost and fair values for its portfolio of debt securities follows Available-for-Sale Securities 00-5138 December 31, 20X1 December 31, 20X2 Cost $305,000 Fair Value $ 308,200 $ 384,000 $ 398,400 The year-end adjusting entry to record the unrealized gain/loss at December 31, 20X2 is:

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