Peter Investments bought 10% (2,000 shares) of Parker, Inc. common stock on January 1, 2017 for $20,000 and 10% (2,000 shares) of Spider, Inc. common stock on July 1, 2017 for $24,000. At the end of 2017, the fair value of the Parker stock was $18,000 and the fair value of the Spider stock was $28,000. The stocks were purchased for short-term speculations prior to the effective date of the change in accounting rules for equity investments. Peter should record the following year-end adjustment: DR Fair value adjust-trading securities $2,000 CR Unrealized holding gain on trading securities - Income $2,000 DR Unrealized holding gain on equity securities-Income CR Fair value adjustment-trading securities DR Fair value adjustment-trading securities $2,000 CR Unrealized holding loss on trading securities Income DR Fair value adjustment-trading securities $2,000 CR Realized holding gain on trading securities $2,000 $2,000 $2,000 $2,000