At January 1, 2020, Grand Corporation held one available-for-sale security: 1,500 shares of Nettle common stock purchased for $40 per share. At December 31, 2020. the fair value per share for Nettle was $42. Prepare the adjusting entry to report the portfolio at fair value at December 31, 2020. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation Dec. 31