Wright Company Has Available-For-Sale Debt Securities That It Had Originally

Wright Company has available-for-sale debt securities that it had originally acquired at part for $110,000. On December 31, 2017, the securities had a market value of $108,000. The market value rose to $123,000 by December
31, 2018. What accounting action is required on December 31, 2018?

A) Allowance for Change in Fair Value of Investments should be credited for $15,000.
B) Unrealized Holding Gain/Loss-Available-for-Sale Securities should be debited for $13,000.
C) Allowance for Change in Fair Value of Investments should be debited for $15,000.
D) Unrealized Holding Gain/Loss-Available-for-Sale Securities should be credited for $13,000.