Hi, please help! Please provide detail solution of how you get these answers! Please follow the chart to answer the question. Answer the question only in the case you can answer them all! Thank you!

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Exercise 17-9 (Part Level Submission) At December 31, 2017, the available-for-sale debt portfolio for Buffalo, Inc. is as follows. Unrealized Gain (Loss) Security Cost Fair Valuc $26,250 18,750 34,500 $79,500 S(3,750) $22,500 21,000 38,250 $81,750 2,250 3,750 2,250 600 $1,650 Total Previous fair value adjustment balance-Dr. Fair value adjustment-Dr. On January 20, 2018, Buffalo, Inc. sold security A for $22,650. The sale proceeds are net of brokerage fees. Your answer is correct. 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 Fair Value Adjustment Debit Credit 1650 Unrealized Holding Gain or Loss - Equity