At December 31, 2017, the available-for-sale debt portfolio for Stellar, Inc. is as follows Unrealized Gain (Loss) Security Cost Fair Value $37,625 26,875 49,450 $113,950 $32,250 30,100 54,825 $117,175 $(5,375) 3,225 5,375 3,225 860 $2,365 Total Previous fair value adjustment balance-Dr. Fair value adjustment-Dr. On January 20, 2018, Stellar, Inc. sold security A for $32,465. The sale proceeds are net of brokerage fees