At December 31, 2020, the available-for-sale debt portfolio for Culver, Inc. is as follows. Security Cost Fair Value Unrealized Gain (Loss) A $ 35,875 $ 30,750 $( 5,125 ) B 25,625 28,700 3,075 C 47,150 52,275 5,125 Total $ 108,650 $ 111,725 3,075 Previous fair value adjustment balanceDr. 820 Fair value adjustmentDr. $ 2,255 On January 20, 2021, Culver, Inc. sold security A for $ 30,955. The sale proceeds are net of brokerage fees.

Show the balance sheet presentation of the investment-related accounts at December 31, 2020