At December 31, 2013, the available-for-sale equity portfolio for Steffi Graf, Inc. is as follows Unrealized Gain (Loss Securit Cost Fair Value $21,753 15,538 28,589 $65,880 $18,645 17,402 31,697 $67,744 $(3,108) 1,864 3,108 1,864 Total Previous fair value adjustment balance-Dr Fair value adjustment Dr 249 $1,615 On January 20, 2014, Steffi Graf, Inc. sold security A for $19,018. The sale proceeds are net of brokerage fees Your answer is correct. Prepare the adjusting entry at December 31, 2013, to report the portfolio at fair value. (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.) Account Titles and Explanation Debit Credit Fair Value Adjustment 1615 Unrealized Holding Gaii 1615 SHOW LIST OF ACCOUNTS S HOW SOLUTIONS HOW ANSVER LINK TO TEXT