At December 31, 2017, the available for sale debt portfolio for Shamrock Inc is as follows. Security Cost Fair Value $37,625 $32,250 26,875 30,100 49,450 54,825 Total $113,950 $117,175 Previous fair value adjustment balance- Dr. Fair value adjustment-Dr. Unrealized Gain (Loss) $(5,375) 3,225 5,375 3.225 860 $2,365 On January 20, 2018 Shamrock Inc. sold security A for $32,465. The sale proceeds are net of brokerage fees. Ja. Prepare the adjusting entry at December 31, 2017 to report the portfolio at fair value. b. Show the balance sheet presentation of the investment related accounts at December 31, 2017 c. Prepare the journal entry for the 2018 sale of security A