Statement of Financial Position Non Current Assets Investments Debt investments 93,537 The company determines that, due to a decrease in interest rates, the fair value of the debt investment increased to 95,000 at December .31, 2015 To apply the fair value approach, the credit side of the entry will be a. Interest Receivable 1,463 O b. Fair Value Adjustment 1,463 O c. Unrealized Holding Gain or Loss-O Equity 1,463 d. Unrealized Holding Gain or Loss-O Income 1,463