At December 31, 2020, the available-for-sale debt portfolio for Cheyenne, Inc. is as follows. Security Cost Fair Value $30,750 Unrealized Gain (Loss) $(5,125) . $35.875 B 25,625 28.700 3,075 C 47,150 52.275 5.125 3,075 Total $108,650 $111.725 Previous fair value adjustment balance-Dr. Fair value adjustment-Dr. 820 $2,255 On January 20,2021. Cheyenne, Inc sold security A for $30,955. The sale proceeds are net of brokerage fees. Part 1 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 for the amounts.) Account Titles and Explanation Debit Credit eTextbook and Media List of Accounts Save for Later Attempts: 0 of 15 used Submit Answer Part 2 Show the balance sheet presentation of the investment-related accounts at December 31, 2020. (Do not leave any answer field blank. Enter for amounts.) CHEYENNE, INC Balance Sheet $