Complete the balance sheet in part B.

At December 31, 2020, the available-for-sale debt portfolio for Marin, Inc. is as follows. Security Cost Fair Value A $26,250 $22,500 B 18,750 21,000 34,500 38,250 Total $79,500 $81,750 Previous fair value adjustment balance- Dr. Fair value adjustment-Dr. Unrealized Gain (Loss) $(3,750) 2,250 3,750 2,250 600 $1,650 On January 20, 2021, Marin, Inc. sold security A for $22,650. The sale proceeds are net of brokerage fees. (a) Your answer is correct. Prepare the adjusting entry at December 31, 2020, to report the portfolio at fair value. (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 Credit Account Titles and Explanation Fair Value Adjustment 1650 Unrealized Holding Gain or Loss - Equity 1650 (b) Show the balance sheet presentation of the investment-related accounts at December 31, 2020. (Do not leave any answer field blank. Enter for amounts.) MARIN, INC Balance Sheet December 31, 2020 Current Assets Debt Investments $ $ 0 Stockholders' Equity Common Stock 0 Additional Paid-in Capital 0 Retained Earnings 0 0 Add Accumulated other Comprehensive Income 0 Total Stockholders' Equity $ $ 0