Exercise 17-09 (Part Level Submission) At December 31, 2020, the available-for-sale debt portfolio for Coronado, Inc. is as follows. Security Cost Fair Value A $25,375 $21,750 B 18,125 20,300 33,350 36,975 Total $76,850 $79,025 Previous fair value adjustment balance-Dr. Fair value adjustment--Dr. Unrealized Gain (Loss) $(3,625 ) 2,175 3,625 2,175 580 $1,595 On January 20, 2021, Coronado, Inc. sold security A for $21,895. The sale proceeds are net of brokerage fees. (a) Your answer is correct. Prepare the adjusting entry at December 31, 2020, tareport the portfolio at fair value. (Credit account titles are autor no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Debit Credit Account Titles and Explanation Fair Value Adjustment 1595 1595 Unrealized Holding Gair SHOW LIST OF ACCOUNTS SHOW SOLUTION YE Your answer is partially correct. Try again. Show the balance sheet presentation of the investment-related accounts at December 31 CORONADO, INC Balance Sheet December 31, 2020 Current Assets 79025 Equity Investments Stockholders' Equity Common Stock Additional Paid-in Capital Retained Earnings Add EL 1595 Accumulated other comprehensive Income Wall Stockholders gulty SHOW LIST OF ACCOUNTS LINK TO TEXT