Wright Company has available$-$for$-$sale debt $securities$ that $it$ had originally acquired $at$ part for $$110,000.On$ December $31,2019,$ the $securities$ had a market value $of$ $$108,000.$ The market value rose $to$ $$123,000by$ December $31,2020.$ What accounting action $is$ required $on$ December $31,2020?$

Question $7$ options:

$a$

Unrealized Holding Gai$\frac{n}{L}$oss$-$Available$-$for$-$Sale Securities should $be$ credited for $$13,000.$

$b$

Unrealized Holding Gai$\frac{n}{L}$oss$-$Available$-$for$-$Sale Securities should $be$ debited for $$13,000.$

$c$

Allowance for Change $in$ Fair Value $of$ Investments should $be$ debited for $$15,000.$

$d$

Allowance for Change $in$ Fair Value $of$ Investments should $be$ credited for $$15,000.$