Question 12I'm confused by this

Help Save & Exit Submit Perry Investments bought 2,000 shares of Able, Inc. common stock on January 1, 20X1, for $20,000 and 2,000 shares of Baker, Inc. common stock on July 1, 20X1 for $24,000. Baker paid $2,400 of previously declared dividends to Perry on December 31, 20X1. At the end of 20X1, the fair value of the Able stock was $18,000 and the fair value of the Baker stock was $28,000. The stocks were purchased for short-term speculation prior to the effective date of the change in accounting rules for equity investments. Perry owns 10% of each company Perry should record the year-end adjustment as: Multiple Choice O DR Fair value adjustment-Trading securities 2,000 CR Unrealized holding loss on Trading securities-Income 2,000 DR Fair value adiustment-Trading securities ? 000 CR Realized holding gain on Trading securities ? (00