On July 31,Potter Co

On July 31,Potter Co.purchased 2,000 shares of GigaTech stock for $16,000.The investment is classified as available-for-sale securities.On October 31,which is Potter's year-end,the stock had a fair value of $20,000.Potter should record a:

A) Credit to Unrealized Gain-Equity for $4,000.
B) Credit to Market Adjustment-Available-for-Sale for $4,000.
C) Credit to Investment Revenue for $4,000.
D) Debit to Unrealized Loss-Equity for $4,000.
E) Debit to Unrealized Gain-Equity for $4,000.