At December 31, 2017, the available for sale debt portfolio for Tamarisk, Inc. is as follows. Security Cost Fair Value $22,750 $19,500 16,250 18,200 29.900 33,150 Total $68,900 $70,850 Previous fair value adjustment balance- Unrealized Gain (Loss) $13,250) 1,950 3,250 1.950 520 Fair value adjustment-Dr. $1.430 On January 20, 2018, Tamarisk, Inc. sold security A for $19,630. The sale proceeds are net of brokerage fees. Part 1 Part 2 Part 3 Prepare the journal entry for the 2018 sale of security A. (Credit account tities 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 for the amounts.) Debit Credit Date Account Titles and Explanation Jan 20, 2018