Exercise 17-9 (Part Level Submission)

At December 31, 2017, the available-for-sale debt portfolio for Skysong, Inc. is as follows.

Security		Cost		Fair Value		Unrealized Gain (Loss)
A		$21,875		$18,750		$(3,125	)
B		15,625		17,500		1,875
C		28,750		31,875		3,125
Total		$66,250		$68,125		1,875
Previous fair value adjustment balanceDr.						500
Fair value adjustmentDr.						$1,375

On January 20, 2018, Skysong, Inc. sold security A for $18,875. The sale proceeds are net of brokerage fees.

Show the balance sheet presentation of the investment-related accounts at December 31, 2017. (Do not leave any answer field blank. Enter 0 for amounts.)