Withers Company has available-for-sale debt and equity securities that on December 31, 2010, had a cost of exist105,000 and a market value of exist102,000. The market value rose to exist117,000 by December 31, 2011. What accounting action is required on December 31, 2011? Answers A. Allowance for Change in Value should be credited for exist15,000. B. Unrealized Increase/Decrease in Value should be debited for exist12,000. C. Allowance for Change in Value should be debited for exist15,000. D. Unrealized Increase/Decrease in Value should be credited for exist12,000