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View Policies Current Attempt in Progress At December 31, 2020, the available-for-sale debt portfolio for Windsor, Inc. is as follows. Security Cost Fair Value A $20,125 $17,250 B 14,375 16.100 C 26,450 29,325 Total $60,950 $62,675 Previous fair value adjustment balance-Dr. Fair value adjustment-Dr. Unrealized Gain (Loss) $(2.875) 1.725 2,875 1,725 460 $1,265 On January 20, 2021, Windsor, Inc. sold security A for $17,365. The sale proceeds are net of brokerage fees. On January 20, 2021. Windsor, Inc. sold security A for $17,365. The sale proceeds are net of brokerage fees (a) Prepare the adjusting entry at December 31, 2020, 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 O for the amounts.) Account Titles and Explanation Debit Credit Save for Later A