Need help with part B, using the list of accounts provided.

Part B - Need help with this section using the account listing shown further below.

Account Listing

Exercise 17-9 (Part Level Submission) At December 31, 2017, the available-for-sale debt portfolio for Indigo, Inc. is as follows. Unrealized Security Cost Fair Value Gain (Loss) $35,875 $30,750 $(5,125) 28,700 25,625 3,075 47,150 5,125 52,275 $108,650 $111,725 Total 3,075 Previous fair value adjustment balance-Dr. 820 $2,255 Fair value adjustment-Dr. On January 20, 2018, Indigo, Inc. sold security A for $30,955. The sale proceeds are net of brokerage fees. (a) 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 Debit Credit L Fair Value Adjustment 2255 Unrealized Holding Ga 2255