At December 31, 2025, the available-for-sale debt portfolio for Sheffield, Inc. is as follows. Security A B Cost Total $26,250 18,750 34,500 $79,500 Fair Value Fair value adjustment-Dr. $22,500 21,000 $81,750 Previous fair value adjustment balance-Dr. 38,250 Unrealized Gain (Loss) $(3,750) 2,250 3,750 2,250 600 $1,650 On January 20, 2026, Sheffield, Inc. sold security A for $22,650. The sale proceeds are net of brokerage fees. (a) 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 Debit Credit