Chang Company Purchased Several Investments in December 2015

Chang Company purchased several investments in December 2015. Costs and market values of those investments on December 31, 2015, are presented below: Assuming all of the securities are classified as available-for-sale, the journal entry required on December 31, 2015, the end of Chang's fiscal year, would include a

A) debit to Unrealized Holding Gain/Loss-Available-for-Sale of $60,000
B) credit to Unrealized Holding Gain/Loss-Available-for-Sale of $60,000
C) credit to Unrealized Holding Gain/Loss-Available-for-Sale of $80,000
D) debit to Investment in Available-for-Sale Securities of $60,000