At December $31,2025,$ the available$-$for$-$sale debt portfolio for Marigold, Inc. is as follows. Security Cost Fair Value Unrealized Gain $($Loss$)$ A $$24,500$ $$21,000$ $$(3,500)$ B $17,50019,6002,100$ C $32,20035,7003,500$ Total $$74,200$ $$76,3002,100$ Previous fair value adjustment balance$$Dr$.560$ Fair value adjustment$$Dr$.$ $$1,540$ On January $20,2026,$ Marigold, Inc. sold security A for $$21,140.$ The sale proceeds are net of brokerage fees.

On January $20,2026,$ Marigold, Inc. sold security A for $$21,140.$ The sale proceeds are net of brokerage fees.

Show the balance sheet presentation of the investment$-$related accounts at December $31,2025$