A Company Had Investments in Long-Term Available-For-Sale Securities B) C)

A company had investments in long-term available-for-sale securities.At the end of the current year,the company's portfolio had a $162,000 cost and $164,000 market value.
What is the current year's adjustment to market value given the following account balances at the end of the prior year?

A) $$\begin{array} { | c | l | l | } \hline \text { Market Adjustment - Available-for-Sale } \ldots \ldots \ldots \ldots \ldots & \text { 2,000 } & \\\hline \text { Ururealized Gain Equity } \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots & & 2,000 \\\hline\end{array}$$
B) $$\begin{array} { | c | l | l | } \hline \text { Market Adjustment - Available-for-Sale } \ldots \ldots \ldots \ldots \ldots & 1,000 & \\\hline \text { Ururealized Gain Equity } \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots & & 1,000 \\\hline\end{array}$$
C) $$\begin{array} { | l | l | l |} \hline \text { Ururealized Gain Equity } \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots & 1,000 \\\hline\quad \text { Market Adjustment - Available-for-Sale } \ldots \ldots \ldots \ldots \ldots && 1,000 \\\hline\end{array}$$
D) $$\begin{array} { | l | l | l |} \hline \text { Ururealized Gain Equity } \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots & 2,000 \\\hline\quad \text { Market Adjustment - Available-for-Sale } \ldots \ldots \ldots \ldots \ldots && 2,000 \\\hline\end{array}$$
E) $$\begin{array} { | l | l | l |} \hline \text { Ururealized Gain Equity } \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots & 3,000 \\\hline\quad \text { Market Adjustment - Available-for-Sale } \ldots \ldots \ldots \ldots \ldots && 3,000 \\\hline\end{array}$$