Carpark Services Began Operations in 20X1 and Maintains Long-Term Investments

Carpark Services began operations in 20X1 and maintains long-term investments in available-for-sale debt securities.The year-end cost and fair values for its portfolio of debt securities follows.The year-end adjusting entry to record the unrealized gain/loss at December 31,20X2 is:

A) Debit Unrealized Gain - Equity $10,000; Credit Fair Value Adjustment - Available-for-Sale (LT) $10,000.
B) Debit Fair Value Adjustment - Available-for-Sale (LT) $19,000; Credit Unrealized Loss - Equity $9,000; Credit Unrealized Gain - Equity,$10,000.
C) Debit Fair Value Adjustment - Available-for-Sale (LT) $10,000; Credit Unrealized Gain - Equity,$10,000.
D) Debit Fair Value Adjustment - Available-for-Sale (LT) $10,000; Credit Unrealized Loss - Equity $10,000.
E) Debit Fair Value Adjustment - Available-for-Sale (LT) $19,000; Credit Unrealized Gain - Equity $19,000.