ix months ago, a company purchased an investment in stock for $72,000. The investment is classified as available-for-sale securities. The current fair value of the stock is $76,200. The company should record a:
|Debit to Investment Revenue for $4,200.|
|Credit to Investment Revenue for $4,200.|
|Credit to Unrealized Gain-Equity for $4,200.|
|Credit to Market Adjustment – Available-for-Sale for $4,200.|
Debit to Unrealized Loss-Equity for $4,200.