Exercise 17-9 (Part Level Submission) At December 31, 2017, the available for-sale debt portfolio for Marigold, Inc. is as follows. G Security Cost Fair Value $26,250 $22,500 18,750 21,000 34,500 38,250 Total $79,500 $81,750 Previous fair value adjustment balance-Dr. Fair value adjustment-Dr. Unrealized ain (Loss) (3,750) 2,250 3,750 2,250 600 $1,650 On January 20, 2018, Marigold, Inc., sold security A for $22,650. The sale proceeds are net of brok (a) Prepare the adjusting entry at December 31, 2017, to report the portfolio atsir value. (Credit account titles are automatically indented when amount is entered. Do not indent If no entry is required, select "No Entry for the account titles and enter for the amounts.) Account Tities and Explanation Debit Credit Click if you would like to show Work for this question Open Show Work