At December 31, 2017, the available-for-sale debt portfolio for Bonita, Inc. is as follows. Unrealized Gain (Loss) Security Fair Value Cost $(4,375) $30,625 $26,250 24,500 21,875 2,625 44,625 40,250 4,375 $92,750 $95,375 Total 2,625 Previous fair value adjustment balance-Dr. 700 Fair value adjustment-Dr. $1,925 On January 20, 2018, Bonita, Inc. sold security A for $26,425. The sale proceeds are net of brokerage Prepare the adjusting entry at December 31, 2017, to report the portfolio at fair value. (Credit account titles are automatically indented when and enter O for the amounts.) amount is ente Credit Debit Account Titles and Explanation