Please answer the balance sheet

At December 31, 2025, the available-for-sale debt portfolio for Sheffield, Inc. is as follows. On January 20, 2026, Sheffield, Inc. sold security A for $22,650. The sale proceeds are net of brokerage fees. Prepare the adjusting entry at December 31,2025 , to report the portfolio at fair value. (List debit entry before credit entry. 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 O for the amounts.) Show the balance sheet presentation of the investment-related accounts at December 31, 2025. (Do not leave any answer field blank. Enter O for amounts.) v: $ At December 31, 2025, the available-for-sale debt portfolio for Sheffield, Inc. is as follows. On January 20, 2026, Sheffield, Inc. sold security A for $22,650. The sale proceeds are net of brokerage fees. Prepare the adjusting entry at December 31,2025 , to report the portfolio at fair value. (List debit entry before credit entry. 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 O for the amounts.) Show the balance sheet presentation of the investment-related accounts at December 31, 2025. (Do not leave any answer field blank. Enter O for amounts.) v: $