At December $31,2025,$ the available$-$for$-$sale debt portfolio for Vaughn, Inc. is as follows.

On January $20,2026,$ Vaughn, Inc. sold security A for $$27,180.$ The sale proceeds are net of brokerage fees.

$($a$)$

Prepare the adjusting entry at December $31,2025,$ to report the portfolio at fair value. $($List debit entry before credit entry. Credit

account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the

account titles and enter $0$ for the amounts.$)$