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The journal entry to record an increase in the fair value of an available-for-sale security would include a debit to AdjustmentAvailable-for-Sale Securities and a credit

The journal entry to record an increase in the fair value of an available-for-sale security would include a debit to

AdjustmentAvailable-for-Sale Securities and a credit to Unrealized Holding GainEquity

Unrealized Holding GainEquity and a credit to AdjustmentAvailable-for-Sale Securities

AdjustmentAvailable-for-Sale Securities and a credit to Unrealized Holding GainIncome

Unrealized Holding GainIncome and a credit to AdjustmentAvailable-for-Sale Securities

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