At December 31, 2017, the available-for-sale debt portfolio for Carla, Inc. is as follows. Unrealized Fair Value Gain (Loss) Security Cost $(3,500) A $24,500 $21,000 17,500 19,600 B 2,100 32,200 35,700 C 3,500 Total $74,200 $76,300 2,100 Previous fair value adjustment balance-Dr. 560 Fair value adjustment-Dr $1,540 On January 20, 2018, Carla, Inc. sold security A for $21,140. The sale proceeds are net of brokerage fees. Prepare the adjusting entry at December 31, 2017, to report the portfolio at fair value. (Credit account titles 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 0 for the amounts.) Account Titles and Explanation Debit Credit Show the balance sheet presentation of the investment-related accounts at December 31, 2017. (Do not leave any answer field blank. Enter o for amounts.) CARLA, INC Balance Sheet