Withers Company Has Available-For-Sale Debt and Equity Securities That on December

Withers Company has available-for-sale debt and equity securities that on December 31, 2010, had a cost of $105, 000 and a market value of $102, 000.The market value rose to $117, 000 by December 31, 2011.What accounting action is required on December 31, 2011?

A) Allowance for Change in Value should be credited for $15, 000.
B) Unrealized Increase/Decrease in Value should be debited for $12, 000.
C) Allowance for Change in Value should be debited for $15, 000.
D) Unrealized Increase/Decrease in Value should be credited for $12, 000.