At December 31, 2020, the available-for-sale debt portfolio for Pina, Inc. is as follows. Security Cost Fair Value Unrealized Gain (Loss)

A $34,125 $29,250 $(4,875 )

B 24,375 27,300 2,925

C 44,850 49,725 4,875 Total $103,350 $106,275 2,925

Previous fair value adjustment balanceDr. 780 Fair value adjustmentDr. $2,145 On January 20, 2021, Pina, Inc. sold security A for $29,445. The sale proceeds are net of brokerage fees.

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