On October 12, 2010, Neptune Corporation Invested $700,000 in Short-Term

On October 12, 2010, Neptune Corporation invested $700,000 in short-term available-for-sale securities. The market value of this investment was $730,000 at December 31, 2010, but had slipped to $725,000 by December 31, 2011.
-Refer to the above data. Assuming Neptune does not sell this investment, the mark-to-market adjustment necessary at December 31, 2011, includes:

A) A $5,000 debit to Gain on Fair Value Changes on Investments.
B) A $25,000 credit to Gain on Fair Value Changes on Investments.
C) A $5,000 debit to Investments in Securities.
D) A $725,000 debit to Investments in Securities.