Exercise 17-9 At December 31, 2017, the available-for-sale debt portfolio for Blossom, Inc. is as follows. Unrealized Gain (Loss) Security Cost Fair Value $19,250 13.750 25,300 $16,500 15,400 28,050 1,650 2,750 1,650 440 $1,210 dy Total wwwww5830 Previous fair value adjustment balance-Dr Fair value adjustment Dr On January 20, 2018, Blossom, Inc. sold security A for $16,610. The sale proceeds are net of brokerage fees. Prepare the adjusting entry at December 31, 2017, to report the portfolio at fair value. (Credit account titles are automatically indented when amount is entered. Do not indent manually I no entry is required, select No Entry" for the account tities and enter o fo amounts.)