At December 31, 2020, the available-for-sale debt portfolio for Pina, Incis as follows. On January 20, 2021. Pina, lnci sold security A for $33,975. The sale proceeds are net of brokerage fees. (a) - Yoser antwer is partially correct. Prepare the adjusting entry at December 31.2020, to report the portfolio at fair value. (Credit decount titles are outomaticaliy indented when amount is entered. Do not indent manuolly. If ne entry is required, select "No fatry" for the account titles and enter O for the amounts.) 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 0 for the amounts.) Show the balance sheet presentation of the investment-related accounts at December 31, 2020. (Do not leave any answer ficid blank Enter 0 for amounts.)