Six Months Ago,a Company Purchased an Investment in Debt for $70,000.The

Multiple Choice

Six months ago,a company purchased an investment in debt for $70,000.The investment is classified as available-for-sale securities.This is the company's first and only investment in available-for-sale securities.The current fair value of the debt is $68,500.The company should record a:

A) Debit to Unrealized Loss−Equity for $1,500.
B) Credit to Unrealized Gain−Equity for $1,500.
C) Debit to Investment Revenue for $1,500.
D) No entry is required.
E) Credit to Investment Revenue for $1,500.