E17.6 (LO 1) (HFCS Debt Securities Entries and Financial Statement Presentation) At December 31,2022 , the held-forcollection and selling debt portfolio for Steffi Graf SA is as follows. On January 20, 2023, Steffi Graf SA sold security A for 15,100. Instructions a. Prepare the adjusting entry at December 31,2022 , to report the portfolio at fair value. b. Show the statement of financial position presentation of the investment-related accounts at December 31,2022 . (Ignore notes presentation.) c. Prepare the journal entry for the 2023 sale of security A. E17.6 (LO 1) (HFCS Debt Securities Entries and Financial Statement Presentation) At December 31,2022 , the held-forcollection and selling debt portfolio for Steffi Graf SA is as follows. On January 20, 2023, Steffi Graf SA sold security A for 15,100. Instructions a. Prepare the adjusting entry at December 31,2022 , to report the portfolio at fair value. b. Show the statement of financial position presentation of the investment-related accounts at December 31,2022 . (Ignore notes presentation.) c. Prepare the journal entry for the 2023 sale of security A