Bark Corporation Began Operations on January 1, 2014

Bark Corporation began operations on January 1, 2014. At December 31, 2014, Bark appropriately had a credit balance in Allowance for Change in Fair Value of Investments of $330. No transactions related to these investments occurred during 2015, and the cost and market values on December 31, 2015, are as follows: In the December 31, 2015 adjusting entry, there will be a

A) credit of $140 to Unrealized Holding Gain/Loss-Available for Sale Securities
B) debit of $800 to Unrealized Holding Gain/Loss-Available for Sale Securities
C) debit of $140 to Allowance for Change in Fair Value of Investments
D) debit of $800 to Allowance for Change in Fair Value of Investments