Good Morning, I need help with theassignment attached, thanks

At December 31, 2017, the available-for-sale debt portfolio for Marin, Inc. is as follows. Security A B C Total Cost $32,375 23,125 42,550 Fair Value $27,750 25,900 47,175 $98,050 $100,825 Unrealized Gain (Loss) $(4,625 ) 2,775 4,625 2,775 Previous fair value adjustment balanceDr. 740 Fair value adjustmentDr. $2,035 On January 20, 2018, Marin, Inc. sold security A for $27,935. The sale proceeds are net of brokerage fees. (a) 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. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit