At December 31, 2020, the available-for-sale debt portfolio forSplish, Inc. is as follows.

At December 31, 2020, the available-for-sale debt portfolio for Splish, Inc. is as follows. Unrealized Security Cost Fair Value Gain (Loss) A $28,875 $24,750 $(4,125 ) CO 20,625 23,100 2,475 C 37,950 42.075 4,125 Total $87,450 $89,925 2.475 Previous fair value adjustment balance- 660 Dr Fair value adjustment-Dr. $1,815 On January 20, 2021, Splish, Inc. sold security A for $24,915. 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 O for the amounts.) Account Titles and Explanation Debit Credit eTextbook and Media List of Accounts 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.) SPLISH, INC Balance Sheet $ 10 $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