ENDER Inc. purchased securities for $245,000. The fair value of those securities at the end of the year was $212,000. ENDER had an insignificant interest in the investee company. The adjusting entry to record this difference included a debit to:
a) Accumulated Other Comprehensive Income.
b) Unrealized Loss on Securities.
c) Unrealized Gain on Securities.
d) Investment in Securities.
