Mucura Enterprises Has a Credit Balance of $40,000 in Its

Mucura Enterprises has a credit balance of $40,000 in its Allowance to Adjust Long-Term Investments to Market account before adjustment.Its investment portfolio has a total cost of $250,000 and a market value of $225,000.The year-end adjustment entry that would be recorded in the books of Mucura Enterprises is:

A) $\begin{array} { l r } \text { Long-Term Investments } & 15,000 \\\quad \text { Allowance to Adjust Long-Term Investments to Market } & 15,000\end{array}$
B) $\begin{array}{llr} \text { Allowance to Adjust Long-Term Investments to Market } & 15,000\\ \text { Unrealized Loss on Long-Term Investments} && 15,000\\\end{array}$

C) $\begin{array}{llr} \text { Allowance to Adjust Long-Term Investments to Market } & 25,000\\ \text { Long-Term Investments} &&25,000\\\end{array}$

D) $\begin{array}{llr} \text {Unrealized Loss on Long-Term Investments } &25,000\\ \text {Long-Term Investments } &&25,000\\\end{array}$