At December $31,2020,$ the available$-$for$-$sale debt portfolio for Cheyenne, Inc. is as follows.

On January $20,2021,$ Cheyenne, Inc. sold security A for $$32,465.$ The sale proceeds are net of brokerage fees.

Prepare the adjusting entry at December $31,2020,$ 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.$)$