At December 31, 2020, the available-for-sale debt portfolio for Swifty, Inc. is as follows. Security Cost Fair Value A $35,875 $30,750 B 25,625 28,700 47,150 52,275 Total $108,650 $111,725 Previous fair value adjustment balance- Unrealized Gain (Loss) $(5,125) 3,075 5,125 3,075 820 Dr. Fair value adjustment-Dr. $2,255 On January 20, 2021, Swifty, Inc. sold security A for $30,955. The sale proceeds are net of brokerage fees. Part 1 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 O for the amounts.) Account Titles and Explanation Debit Credit Part 2 Show the balance sheet presentation of the investment-related accounts at December 31, 2020. (Do not leave any answer fie blank. Enter O for amounts.) SWIFTY, INC Balance Sheet > $ > $ >