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E17.6 (LO 1) (HFCS Debt Securities Entries and Financial Statement Presentation) At December 31, 2022, the held-forcollection and selling debt portfolio for Steffi Graf SA is as follows. On January 20, 2023, Steffi Graf SA sold security A for 15,100. The sale proceeds are net of brokerage fees. Instructions a. Prepare the adjusting entry at December 31, 2022, to report the portfolio at fair value. b. Show the statement of financial position presentation of the investment-related accounts at December 31, 2022. (Ignore notes presentation.) c. Prepare the journal entry for the 2023 sale of security A