At December 31, 2017, the available-for-sale debt portfolio for Flounder, Inc. is as follows.

Security Cost Fair Value Unrealized Gain (Loss) A $25,375 $21,750 $(3,625 ) B 18,125 20,300 2,175 C 33,350 36,975 3,625 Total $76,850 $79,025 2,175 Previous fair value adjustment balanceDr. 580 Fair value adjustmentDr. $1,595

On January 20, 2018, Flounder, Inc. sold security A for $21,895. The sale proceeds are net of brokerage fees.

Show the balance sheet presentation of the investment-related accounts at December 31, 2017. (Do not leave any answer field blank. Enter 0 for amounts.)

FLOUNDER, INC Balance Sheet $

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