I need help with the following attachment:

Exercise 17-9

At December 31, 2017, the avaiable-for-sale debt portfolio for Buffalo, Inc is as follows Security Cost Fair Value Unrealized Gain (Loss) A $29,750 $25,500 ($4,250) B 21,250 23,800 2,550 C 39,100 43,350 4,250 Total $90,100 $92,650 2550 Previous FVA balance -Dr 680 Fair Value Adjustment - Dr $1,870 On January 20, 2018, Buffalo, Inc. sold security A for $25,760.The sale proceeds are net of brokerage fees A) Prepare the adjusting entry at December 31, 2017 to report the portfolio at fair value Date Account Titles and Explanation Debit Credit 31-Dec-17 B) Show the balance shee presentation of the investment-related accounts at December 31, 2017 BUFFALO, INC Balance Sheet $ : $ Prepare the journal entry for the 2018 sale of security A(If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts) Date Account Titles and Explanation Debit Credit 20-Jan-18

Exercise 17-9 At December 31, 2017, the avaiable-for-sale debt portfolio for Buffalo, Inc is as follows Security Cost A B C Total Previous FVA balance -Dr Fair Value Adjustment - Dr Fair Value $29,750 21,250 39,100 $90,100 Unrealized Gain (Loss) $25,500 23,800 43,350 $92,650 ($4,250) 2,550 4,250 2550 680 $1,870 On January 20, 2018, Buffalo, Inc. sold security A for $25,760. The sale proceeds are net of brokerage fees A) Prepare the adjusting entry at December 31, 2017 to report the portfolio at fair value Account Titles and Explanation Date Debit Credit 31-Dec-17 B) Show the balance shee presentation of the investment-related accounts at December 31, 2017 BUFFALO, INC Balance Sheet $ : $ Prepare the journal entry for the 2018 sale of security A (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts) Account Titles and Explanation Date 20-Jan-18 Debit Credit rokerage fees