The fair value of a long - term available - (or - sale security has increased from the last carrying value. The company uses an allowance account to adjust the investment. The journal entry to record this increase will Include: a credit to the Allowance to Adjust Investment in Available - for - Sale Securities to Market. a debit to the Unrealized Gain on Investment in Available - for - Sale Securities. a debt to the Allowance to Adjust Investment in Available - for - Sale Securities to Market. a credit to the Unrealized Loss on Investment in Available - foot - Sale Securities