Show the balance sheet presentation of the investment-related accounts at December 31, 2013

At December 31, 2013, the available-for-sale equity portfolio for Steffi Graf, Inc. is as follows. On January 20, 2014, Steffi Graf, Inc. sold security A for $22, 154. The sale proceeds are net of brokerage fees. Prepare the adjusting entry at December 31, 2013, 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.)