Saved Help Save Carpark Services began operations in 20X1 and maintains long-term investments in available-for-sale debt securities. The year end cost and fair values for its portfolio of these debt securities follows. The year-end adjusting entry to record the unrealized gain/loss at December 31, 20X1is: Available-for-Sale Securities Cost Fair Value December 31, 20x1 $300,000 $281,000 December 31, 20x2 $380,000 $401,500 Multiple Choice Debit Unrealized Gain-Equity $19000 Credit Fair Value Adjustment - Available for Sale (LT) $19.000 Debit Unrealized Loss - Equity $19,000. Credit Fair Value Adjustment - Available for Sale (LT) 519.000 Debit Fair Value Adjustment Available-for-Sole (LT) $19.000 Credit Unrealized Loss -- Equity $19.000 Debit Realized Loss -Income 19.000 Credit Fair Value Adjustment - Available for Sale (ST) 519,000 Debit Foir Value Adjustment - Available for Sale (LT) $19.000: Credit Unrealized Gain - Equity $19,000 N 36 of 36