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 Bramble, Inc. is as follows Unrealized Gain (Loss) Security Cost Fair Value $33,250 23,750 43,700 $100,700 $28,500 26,600 48,450 $103,550 $(4,750 ) 2,850 4,750 2,850 760 $2,090 Total Previous fair value adjustment balance-Dr. Fair value adjustment-Dr On January 20, 2018, Bramble, Inc. sold security A for $28,690. 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.) Debit Credit Account Titles and Explanation Fair Value Adjustment Unrealized Holding Gain or Loss - Equity