On January 1, 2010, a Company Purchased Four 6%, $1,000

On January 1, 2010, a company purchased four 6%, $1,000 Conoco bonds at 104 as an investment in securities available-for-sale. The bonds pay interest each December 31 and have four years remaining to maturity on the purchase date. The market value of the bonds on December 31, 2010, was 107, and on December 31, 2011, was 105.
The entry to adjust the carrying value of the securities available-for-sale at December 31, 2011, will include a

A) debit to accumulated gain on securities available-for-sale in the stockholders' equity section.
B) credit to the investment account of $40.
C) debit to realized loss of $40.
D) debit to unrealized loss of $80.