At December 31, 2014, the available-for-sale equity portfolio for XYZ Corp. is as follows. Security Cost Fair Value Stock-A $33,600 $31,000 Stock-B 175,000 174,000 Stock-C 59,400 68,500 Total $268,000 $273,500 December 31, 2013, securities fair value adjustment balanceDr. 5,400 On January 20, 2015, XYZ sold stock-A for $31,100. The sale proceeds are net of brokerage fees. (a) Prepare the adjusting entry at December 31, 2014, to report the portfolio at fair value. (b) Prepare the journal entry for the 2015 sale of Stock-A.