Exercise 17-09 (Part Level Submission) At December 31, 2020, the available-for-sale debt portfolio for Whispering, Inc. is as follows. Security Cost Fair Value A $20,125 $17,250 B 14,375 16,100 26,450 29,325 Total $60,950 $62,675 Previous fair value adjustment balance-Dr. Fair value adjustment-Dr. Unrealized Gain (Loss) $(2,875) 1,725 2,875 1,725 460 $1,265 On January 20, 2021, Whispering, Inc. sold security A for $17,365. 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 entered. Do not 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