Use the following information for questions 32 through 34 On its December 31, 2016 bala its Securities Fair Value Adjustment (Available-for-Sale) account. There was no change during 2 composition of Klugman's portfolio of marketable debt securities held as available-for-sale secur ance sheet, Klugman Company appropriately reported a $10,000 debit balance in 017 in the following information pertains to that portfolio: Debt Investments Cost $125,000 100,000 175.000 $400,000 Fair value at 12/31/17 $160,000 95,000 125,000 $380.000 32. The journal entry required to properly record the AFS securities at 12/31/2017 would include a credit to the Securities Fair Value Adjustment (Available-for-Sale) account in the amount of a $0. b.) $30,000. $20,000. d. $10,000. The amount of unrealized loss to appear as a component of comprehensive income for the year ending December 31, 2017 is a S30,000. b $20,000. c. S10,000. d) S0. The only item that impacts AOCI for Klugman is AFS Debt Investments. What would be the ending balance in the AOCI account as of 12/31/2017? a $30,000. b $20,000. C S10,000