Thompson Travel purchased available -for-sale debt investments for $530,000 on December 31, 2024. There is a change in the fair value of the trading debt investments to $510,000 by the end of the year 2025. Which of the following is the correct journal entry on December 31, 2025? O A. Unrealized Holding Loss-Available for Sale Retained Earnings 20,000 20,000 Ma B. Fair Value Adjustment- Available-for-Sale Unrealized Holding Loss- Available-for-Sale 20,000 20,000 ferd OC. Unrealized Holding Loss- Available - for Sale Fair Value Adjustment-Available - for Sale 20,000 20,000 OD. Trading Debt Investments Unrealized Holding Loss-Available - for Sale 20,000 20,000