Question: At December 3 1 , 2 0 2 5 , the available for - sale debt portiolio for Sarasota, lice is as follows. table

At December 31,2025, the available for-sale debt portiolio for Sarasota, lice is as follows.
\table[[Security,Cost,Fair Value,Unrealized Gain (Loss)],[A,$20,125,$17,250,$(2,875)],[8,14,375,16,100,1,725],[C,26,450,29,325,2.875],[Total,$60,950,$62,675,1,725],[Previous fair value adjustment balance-Dr.,460],[Fair value adjustment-Dr.,$1,265]]
On January 20,2026, Sarasota, Inc, sold security A for $17,365. The sale proceeds are net of brokerage fees.Show the balance sheet presentation of the investment-related accounts at December 31,2025.(Do not leave any answer field blank. Enter 0 for a mounts.)
SARASOTA, INC
Balance Sheet
December 31,2025
Current Assets
Debt Investments
$
At December 3 1 , 2 0 2 5 , the available for -

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