At December 31, 2013, the available-for-sale equity portfolio for Steffi Graf, Inc. is as follows.

Security		Cost		Fair Value		Unrealized Gain (Loss)
A		$23,275		$19,950		$(3,325	)
B		16,625		18,620		1,995
C		30,590		33,915		3,325
Total		$70,490		$72,485		1,995
Previous fair value adjustment balanceDr.						266
Fair value adjustmentDr.						$1,729

On January 20, 2014, Steffi Graf, Inc. sold security A for $20,349. The sale proceeds are net of brokerage fees

A) Prepare the adjusting entry at December 31, 2013, to report the portfolio at fair value

B) Show the balance sheet presentation of the investment-related accounts at December 31, 2013

C) Prepare the journal entry for the 2014 sale of security A