I need help getting the correct answers to this proplem please

Exercise 17-9 (Part Level Submission) At December 31, 2017, the available-for-sale debt portfolio for Coronado, Inc. is as follows Unrealized Gain (Loss) Security Cost Fair Value $24,500 17,500 32,200 $74,200 $21,000 19,600 35,700 $76,300 $(3,500) 2,100 3,500 2,100 560 $1,540 Total Previous fair value adjustment balance-Dr. Fair value adjustment-Dr. On January 20, 2018, Coronado, Inc. sold security A for $21,140. The sale proceeds are net of brokerage fees (a) Prepare the adjusting entry at December 31, 2017, 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.) Account Titles and Explanation Debit Credit Fa ir Value Adjustment Unrealized Holding Gain or Loss - Equity