Am I right ? If not how do I do this , thank u

On its December 31, 2020 balance sheet, Wildhorse Company appropriately reported a $10,000 debit balance in its Fair Value Adjustment account. There was no change during 2021 in the composition of Wildhorse's portfolio of debt investments held as available for sale debt securities. The following information pertains to that portfolio: Security Cost Fair value at 12/31/21 $187000 $148000 118000 103500 211000 $477000 161000 $451500 The amount of unrealized loss to appear as a component of comprehensive income for the year ending December 31, 2021 is $24500 S35500 $39000