At December 31, 2025, the available-for-sale debt portfolio for Crane, Inc. is as follows. Security Cost Fair Value Unrealized Gain (Loss) A $35,875 $30,750 $(5,125) B 25,625 28,700 3,075 C 47.150 52,275 5.125 Total $108,650 $111,725 3,075 Previous fair value adjustment balance-Dr. 820 Fair value adjustment-Dr. $2.255 On January 20, 2026, Crane, Inc. sold security A for $30,955. The sale proceeds are net of brokerage fees. (a) Your answer is correct Prepare the adjusting entry at December 31, 2025, to report the portfolio at fair value. (List debit entry before credit entry. 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) Debit Account Titles and Explanation December 31, 2025 Fair Value Adjustment Unrealized Holding Gain or Lois-Equity Debit Credit 2255 2255 Your answer is partially correct. Show the balance sheet presentation of the investment-related accounts at December 31, 2025. (Do not leave any answer field blank. Enter O for amounts) Current Assets Stockholders' Equity Stockholders' Equity Toytheatr CRANE, INC Balance Sheet December 31, 2025