At December 31, 2020, the available-for-sale debt portfolio for Waterway, Inc. is as follows. Security Cost Fair Value A $36,750 $31,500 B 26,250 29,400 48,300 53,550 Total $111,300 $114,450 Previous fair value adjustment balance- Dr. Unrealized Gain (Loss) $(5,250 ) 3,150 5,250 3,150 840 Fair value adjustment-Dr. $2,310 On January 20, 2021, Waterway, Inc. sold security A for $31,710. The sale proceeds are net of brokerage fees. 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 Debit Credit Jan. 20, 2021 Cash 31710 Loss on Sale of Investments 31500 Debt Investments 210