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

Security		Cost		Fair Value		Unrealized Gain (Loss)
A		$17,500		$15,000		$(2,500	)
B		12,500		14,000		1,500
C		23,000		25,500		2,500
Total		$53,000		$54,500		1,500
Previous fair value adjustment balanceDr.						400
Fair value adjustmentDr.						$1,100

On January 20, 2018, Steffi Graf, Inc. sold security A for $15,100. The sale proceeds are net of brokerage fees.

1-A 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.) THERE SHOULD BE 8 LINES WITH 7 AMOUNTS

1-B Prepare the journal entry for the 2018 sale of security A. (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.)