Rice Co$.$ holds $$50,000$ of equity securities with insignificant influence. At the end of the year, Rice determined that the fair value of these securities is $$54,000.$ The entry that Rice will make to reflect this change in value will include a debit to Blank$\_\_\_\_\_\_$ and a credit to Blank$\_\_\_\_\_\_$ in the amount of $$4,000.$

Multiple choice question.

Fair$-$Value Adjustment $-$ Stock; Unrealized Gain $-$ Income

Unrealized Loss $-$ Income; Fair$-$Value Adjustment $-$ Stock

Fair$-$Value Adjustment $-$ Stock; Unrealized Loss $-$ Income

Unrealized Gain $-$ Income; Fair$-$Value Adjustment $-$ Stock