At December 31, 2020, the available-for-sale debt portfolio for Bridgeport, Inc. is as follows.

Security		Cost		Fair Value		Unrealized Gain (Loss)
A		$20,125		$17,250		$(2,875	)
B		14,375		16,100		1,725
C		26,450		29,325		2,875
Total		$60,950		$62,675		1,725
Previous fair value adjustment balanceDr.						460
Fair value adjustmentDr.						$1,265

On January 20, 2021, Bridgeport, Inc. sold security A for $17,365. The sale proceeds are net of brokerage fees.

Show the balance sheet presentation of the investment-related accounts at December 31, 2020. (Do not leave any answer field blank. Enter O for amounts.) BRIDGEPORT, INC Balance Sheet December 31, 2020 Current Assets Equity Investments $ 62,675 Stockholders' Equity Common Stock Additional Paid-in Capital Retained Earnings