TB MC Qu$.15-99($Algo$)$ Carpark Services...

Carpark Services began operations in $201$ and maintains investments in available$-$for$-$sale debt securities$.$ The year$-$end cost and foir values for its

portfolio of debt securities follows.

Available$-$for$-$Sale Securities

December $31,201$ December $31,202$

The year$-$end adjusting entry to record the unrealized gain$/$loss at December $31,202$ is:

Debit Unrealized Gain $-$ Equity $$14\mathrm{.}800$; Credit Fair Value Adjustment $-$ Avallable$-$for$-$Sale $$14,800$

Debit Fair Value Adjustment $-$ Available$-$for$-$Sale $$11,400$; Credit Unrealized Loss $-$ Equity $$3,400$; Credit Unrealized Gsin $-$ Equity. $$8,000$

Debit Fair Value Adjustment $-$ Available$-$for$-$Sale $$14,800$; Credit Unrealized Gain $-$ Equity, $$14,800.$

Debit Fair Value Adjustment $-$ Available$-$for$-$Sale $$14,800$; Credit Unrealized Loss $-$ Equity $$14,800.$

Debit Fair Value Adjustment $-$ Avallable$-$for$-$Sale $$11,400$; Credit Unrealized Gain $-$ Equity $$11,400.$