At December 31, 2020, the available-for-sale debt portfolio for Pronghorn, Inc. is as follows. Security Cost Fair Value Unrealized Gain (Loss) A $27,125 $23,250 $(3,875 ) B 19,375 21,700 2,325 C 35,650 39,525 3,875 Total $82,150 $84,475 2,325 Previous fair value adjustment balance-Dr. 620 Fair value adjustment-Dr. $1,705 On January 20, 2021, Pronghorn, Inc. sold security A for $23,405. The sale proceeds are net of brokerage fees. Current Assets Debt Investments PRONGHORN, INC Balance Sheet December 31, 2020 Stockholders' Equity Common Stock Additional Paid-In Capital Retained Earnings Add Accumulated other Comprehensive income Total Stockholders' Equity $ 84475 $ 2325 Prepare the journal entry for the 2021 sale of security A. (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 O for the amounts.) Date Account Titles and Explanation Jan. 20, 2021 Debit Credit