Thompson Travel purchased available -for-sale debt investments for $570,000 on December 31, 2024. There is a change in the fair value of the trading debt investments to $560,000 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 Fair Value Adjustment-Available for Sale 10,000 10,000 OB. Fair Value Adjustment- Available - for Sale Unrealized Holding Loss-Available - for Sale 10,000 10,000 10,000 C. Unrealized Holding Loss Available - for Sale Retained Earnings 10,000 10,000 OD. Trading Debt Investments Unrealized Holding Loss-Available-for-Sale 10,000