A Short-Term Investment Cost $22,000 on March 2,and Has Declined

A short-term investment cost $22,000 on March 2,and has declined in value to $20,000 as of December 31.The year-end adjusting entry made to record this decline would include a:

A) credit to the Short-Term Investment account for $2,000
B) credit to the Unrealized Loss on Fair-Value Adjustment account for $2,000
C) debit to the Fair-Value Valuation Allowance account for $2,000
D) credit to the Fair-Value Valuation Allowance account for $2,000