At December 31, 2020, the available-for-sale debt portfolio for Wildhorse, Inc. is as follows. Unrealized Gain (Loss) $(5,000) 3,000 5,000 Security Cost Fair Value $35,000 $30,000 25,000 28,000 46,000 51,000 Total $106,000 $109,000 Previous fair value adjustment balance- Dr. Fair value adjustment-Dr. 3,000 800 $2,200 On January 20, 2021, Wildhorse, Inc. sold security A for $30,200. 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 account titles and enter for the amounts.) Account Titles and Explanation Debit Credit Show the balance sheet presentation of the investment-related accounts at December 31, 2020. (Do not leave any answer field blank. Enter O for amounts.) WILDHORSE, INC Balance Sheet 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 account titles and enter O for the amounts.) Debit Credit Date Account Titles and Explanation Jan. 20, 2021