Universal Co. has a portfolio of equity investments valued at $820,000 as at December 31, 2021. The portfolio's cost was 5676,500. If the Fair Value Adjustment account has a debit balance of $41,000, which of the following journal entries is required at December 31, 2021? Select one O Dr. Unrealized Holding Gain or Loss-Equity 102,500 Cr. Fair Value Adjustment 102,500 Dr. Fair Value Adjustment...... 143,500 Cr. Unrealized Holding Gain or Loss-Equity.. 143,500 Dr. Unrealized Holding Gain or Loss-Equity.... ...........143,500 Cr. Fair Value Adjustment... 143,500 Dr. Fair Value Adjustment...... .102,500 Cr. Unrealized Holding Gain or Loss-Equity... 102,500