At December 31, 2017, the available-for-sale debt portfolio for Novak Corp. is as follows. Securities Good Co. Bonds Home Co. Bonds Grand Inc. Debentures Cost $32,700 26,600 42,000 101,300 Fair Value $30,500 28,300 42.900 101.700 Unrealized Gain (Loss) $12.200) 1.700 900 400 Before an adjusting entry on December 31, 2017, the fair value adjustment account contained a credit balance of $510. Novak Corp. reported net income of $75,300 for 2017. (a) 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 for the amounts.) Account Titles and Explanation Debit Credit