$0$ December $31$ Fair values for debt in the portfolio are Johnson & Johnson, $$30,500,$ Sony, $$52,850,$ and Mattel, $$57,650.$ Year $2$ April $15$ Sold all of the Johnson & Johnson bonds for $$31,000..$ July $5$ Sold all of the Mattel bonds for $$41,100$ July $22$ Purchased Sara Lee notes for $$17,500.$ August $19$ Purchased Kodak bonds for $$20,558,$ December $31$ Fair values for debt in the portfolio are Kodak, $$19,950,$ Sara Lee, $$19,500$; and Sony, $$65,008,$ Year $3$ February $27$ Purchased Microsoft bonds for $$159,800.$ June $21$ Sold all of the Sony notes for $$63,600,$ June $30$ Purchased Black & Decker bonds for $$57,900.$ August $3$ Sold all of the Sara Lee notes for $$16,500.$ November $1$ Sold all of the Kodak bonds for $$25,350,$ December $31$ Fair values for debt in the portfolio are Black & Decker, $$59,100$; and Microsoft, $$160,100.$ Problem $15-2$A $($Algo$)$ Part $22.$ Complete the following table that summarizes the $($a$)$ total cost, $($b$)$ total fair value adjustment, and $($c$)$ total fair value of the portfolio of long$-$term available$-$for$-$sale debt securities at each year$-$end. Note: Loss amounts should be indicated with a minus sign.