At December 31, 2020, the available-for-sale debt portfolio for Vaughn, Inc. is as follows. Security Cost Fair Value Unrealized Gain (Loss) ? $21,000 $18,000 $(3,000) B 15,000 16,800 1,800 ? 27,600 30,600 3,000 Total $63,600 $65,400 1,800 Previous fair value adjustment balance-Dr. Fair value adjustment-Dr. 480 $1,320 On January 20, 2021. Vaughn, Inc. sold security A for $18,120. The sale proceeds are net of brokerage fees. December 31, 2020 Current Assets $ Debt Investments Stockholders' Equity Common Stock Additional Paid-in Capital Retained Earnings Add : Accumulated other Comprehensive Income 1800 $ Total Stockholders' Equity