At December 31, 2020, the available-for-sale debt portfolio for Bramble Corp. is as follows. Unrealized Gain Securities Cost Fair Value (Loss) Good Co. Bonds $31,400 $29,300 $(2,100) Home Co. Bonds 28,100 30,100 2,000 Grand Inc. Debentures 40,500 41,400 900 100,000 100,800 800 Before an adjusting entry on December 31, 2020, the fair value adjustment account contained a credit balance of $440. Bramble Corp. reported net income of $75,600 for 2020. (a) Prepare the adjusting entry at December 31, 2020, 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 O for the amounts.) Account Titles and Explanation Debit Credit