c) Prepare the journal entry for the 2021 sale of security A.

At December 31, 2020, the available-for-sale debt portfolio for Bridgeport, Inc. is as follows. Security Cost Fair Value A $22,750 $19,500 B 16,250 18,200 29,900 33,150 Total $68,900 $70,850 Previous fair value adjustment balance- Dr. Fair value adjustment-Dr. Unrealized Gain (Loss) $(3,250) 1,950 3,250 1,950 520 $1,430 On January 20, 2021, Bridgeport, Inc. sold security A for $19,630. The sale proceeds are net of brokerage fees. Show the balance sheet presentation of the investment-related accounts at December 31, 2020. (Do not leave any answer field blank. Enter Ofor amounts.) BRIDGEPORT, INC Balance Sheet December 31, 2020