d: CONNECT EXAM #2 (CH 11, APX.C) i Saved Help Save & Exit Subr her Stickell Services began operations in 20X1 and maintains long-term investments in available-for-sale debt securities. The year-end cost and fair es for its portfolio of debt securities follows. The year-end adjusting entry to record the unrealized gain/loss at December 31, 20X2 is: vailable-for-Sale Securities Cost Fair Value ecember 31, 20X1 $325 , 000 $318 , 000 ecember 31, 20X2 $400 , 000 $409 , 000 Multiple Choice Debit Unrealized Gain - Equity $9,000; Credit Fair Value Adjustment - Available-for-Sale (LT) $9,000. Debit Fair Value Adjustment - Available-for-Sale (LT) $16,000; Credit Unrealized Gain - Equity $7,000. Debit Fair Value Adjustment - Available-for-Sale (LT) $9,000; Credit Unrealized Gain - Equity, $9,000. Debit Fair Value Adjustment - Available-for-Sale (LT) $16,000; Credit Unrealized Loss - Equity $7,000; Credit Unrealized Gain - Equity, $9,000