The Fair Value Market Adjustment Account has a current debit balance of $850. Available-for-sale investments with a cost of $10,000 have a current market value of $12,300. The adjusting entry will require a:

A) debit to Fair Value Market Adjustment Account for $2,300

B) credit to Fair Value Market Adjustment Account for $3,150

C) debit to Fair Value Market Adjustment Account for $1,450

D) credit to Fair Value Market Adjustment Account for $1,450