Rapp Corporation Has Invested in the Stock of Two Other

Rapp Corporation has invested in the stock of two other corporations,Hart Corporation and Hilker Corporation.Rapp does not own a controlling interest or exercise significant influence over either corporation.Rapp's accountant is preparing financial statements and has compiled the following information: $\begin{array}{crrr}\text { Stock name } & \text { No. of shares } & \text { Cost } & \text { Market }\\\text { Hart } & 1,000 & \$ 23,000 & \$ 24,000 \\\text { Hilker } & 500 & \$ 27,500 & \$ 25,500\end{array}$ What should be the balance in the Allowance to Adjust Long-Term Investments to Market account,based on the above information?

A) $1,000 credit
B) $2,000 debit
C) $2,000 credit
D) $1,000 debit