At December $31,2025,$ the available$-$for$-$sale debt portfolio for Sarasota, Inc. is as follows.

$\backslash$table$[[$Security$,$Cost,Fair Value,Unrealized Gain $($Loss$)],[$A$,$$$20,125,$$$17,250,$$$(2,875)],[$B$,14,375,16,100,1,725],[$C$,26,450,29,325,2,875],[$Total$,$$$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.automablaily indented when amount is entered. Do not Indent manually. If no entry is required, select $"$No Entry" for the account tit enver $0$ for the amounte.$)$

$\backslash$table$[[,$Date Account Titles and Explanation,Debit,Credit$],[$January $20.2006,\backslash$table$[[$