At December 31, 2020, the available-for-sale debt portfolio for Pearl Corp. is as follows. Unrealized Gain Securities Cost Fair Value (Loss) Good Co. Bonds $30,400 $28,300 $(2,100) Home Co. Bonds 27,800 29,400 1,600 Grand Inc. Debentures 42,800 43,900 1,100 101,000 101,600 600 Before an adjusting entry on December 31, 2020, the fair value adjustment account contained a credit balance of $480. Pearl Corp. reported net income of $74,400 for 2020. Show the balance sheet presentation of the investment-related accounts at December 31, 2020. (Enter xxx if amount is not known.) PEARL CORP. Current Assets Debt Investments Stockholders' Equity Common Stock Additional Paid-in Capital Retained Earnings Common Stock Additional Paid-in Capital Retained Earnings Add Balance Sheet December 31, 2020 $ 101600 74 Accumulated Other Comprehensive Income 1 Total Stockholders' Equity