Carpark Services began operations in 20X1 and maintains investments in available-for-sale debt securities. The year-end cost and fair values for its portfolio of debt securities follows. Available-for-Sale Securities Cost Fair Value December 31, zexi $ 310,000 $ 313,400 December 31, 20x2 $ 388,000 $ 402,800 The year-end adjusting entry to record the unrealized gain/loss at December 31, 20X2 is: Multiple Choice Debit Foir Volue Adjustment - Avalable for Sale $11400: Credit Untealized Loss - Equity $3,400, Credit Unrealized Goin - Equity, 58,000. Debit Four Voice Adjustment Available for Sale $14,800, Credit Uncak red Gain - Equity, $14,800 Debil Fair Vniue Adjustment - Available for Sale $14,800: Credit Unrealized Loss - Equity $14,800 Debit Unrealized Con- Equny $14,800 Credit For Value Adjustment -- Available for Sale $14,000 Multiple Choice Debit Fair Value Adjustment - Available for Sale $11.400; Credit Unrealized Loss - Equity $3,400 Credit Unrealized Gain - Equity, $8,000 Debit Fair Value Adjustment - Available for Sale $14,800; Credit Unrealized Gain - Equity, $14,800 Debit Fair Value Adjustment - Avaliable-for-Sale $14,800 Credit Unrealized Loss - Equity $14,800. Debit Unrealized Gain - Equity $14,800, Credit Fair Value Adjustment - Available for Sale $14,800. Debit Fair Value Adjustment - Available for Sale $11.400, Credit Unrealized Gain - Equity $11.400