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The journal entry to record an increase in the fair value

Question: The journal entry to record an increase in the fair value of an available-for-sale security would include a debit to

1. Adjustment Available-for-Sale Securities and a credit to Unrealized Holding Gain Equity

2. Unrealized Holding Gain Equity and a credit to Adjustment Available-for-Sale Securities

3. Adjustment Available-for-Sale Securities and a credit to Unrealized Holding Gain Income

4. Unrealized Holding Gain Income and a credit to Adjustment Available-for-Sale Securities

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Accounting Basics: The journal entry to record an increase in the fair value

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Accounting Basics: The journal entry to record an increase in the fair value

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