At December 31, 2020, the available-for-sale debt portfolio for Pearl, Inc. is as follows. Security Cost Fair Value $31,500 $27,000 B 22,500 25,200 41,400 45,900 Total $95,400 $98,100 Previous fair value adjustment balance- Dr. Fair value adjustment-Dr. Unrealized Gain (Loss) $(4,500) 2,700 4,500 2,700 720 $1,980 On January 20, 2021, Pearl, Inc. sold security A for $27,180. The sale proceeds are net of brokerage fees. Show the balance sheet presentation of the investment-related accounts at December 31, 2020. (Do not leave any answer field olank. Enter Ofor amounts.) PEARL, INC Balance Sheet > $ > $ > $