At December 31, 2020, the available-for-sale debt portfolio for Splish, Inc. is as follows. Security Cost Fair Value Unrealized Gain (Loss) A $32,375 $27,750 $(4,625) B 23,125 25,900 2,775 C 42,550 47,175 4,625 Total $98,050 $100,825 2,775 Previous fair value adjustment balance-Dr. 740 Fair value adjustment-Dr. $2,035 On January 20, 2021, Splish, Inc. sold security A for $27,935. The sale proceeds are net of brokerage fees. 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