Exercise 17-9 (Part Level Submission) At December 31, 2017, the available-for-sale debt portfolio for Blossom, Inc. is as follows. Security Cost Fair Value $24,500 $21,000 B 17,500 19,600 32,200 35,700 Total $74,200 $76,300 Previous fair value adjustment balance-Dr. Fair value adjustment-Dr. Unrealized Gain (Loss) $(3,500) 2,100 3,500 2,100 560 $1,540 On January 20, 2018, Blossom, Inc. sold security A for $21,140. The sale proceeds are net of brokerage fees. (b) Show the balance sheet presentation of the investment-related accounts at December 31, 2017. (Do not leave any answer field blank. Enter o for amounts.) BLOSSOM, INC Balance Sheet For the Year Ended December 31, 2017 Accumulated other Comprehensive Income