CALCULATOR FULL SCREEN PRINTER VERSION Question 2 At December 31, 2020, the available-for-sale debt portfolio for Marin, Inc. is as follows. Security Cost Fair Value $37,625 $32,250 26,875 30,100 49,450 54,825 Total $113,950 $117,175 Previous fair value adjustment balance-Dr. Fair value adjustment-Dr. Unrealized Gain (Loss) $(5,375 ) 3,225 5,375 3,225 860 $2,365 On January 20, 2021, Marin, Inc. sold security A for $32,465. The sale proceeds are net of brokerage fees. (a) Prepare the adjusting entry at December 31, 2020, to report the portfolio at fair value. (Credit account titles are automatically indented when amount is ente 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 Click if you would like to Show Work for this question: Open Show Work