This is the question I am having trouble with. B is the problem. I have also submitted the worksheet we are to answer on. Can you help?

E17-9 (L01) (Available-for-Sale Debt Securities Entries and Financial Statement Presentation) At December 31, 2017, the available-for-sale debt portfolio for Steffi Graf, Inc. is as follows. Security Cost A $17,500 B 12,500 C 23,000 Total $53,000 Fair Value Unrealized Gain (Loss) $15,000 ($2,500) 14,000 1,500 25,500 2,500 $54,500 1,500 Previous fair value adjustment balanceDr. 400 Fair value adjustmentDr. $1,100 On January 20, 2018, Steffi Graf, Inc. sold security A for $15,100. The sale proceeds are net of brokerage fees. Instructions (a) Prepare the adjusting entry at December 31, 2017, to report the portfolio at fair value. (b) Showthebalancesheetpresentationoftheinvestment-relatedaccountsatDecember31,2017.(Ignorenotespresentation.) (c) Prepare the journal entry for the 2018 sale of security A.

F should be replaced with formulas, T with text, A with account type, $ dollar signs for actual amounts, and N with number.
(a) Prepare the adjusting entry at December 31, 2017, to report the portfolio at fair value.
	Date				Debit	Credit
	Dec. 31, 2017	Fair value adjustment			1,100	$
		Unrealized holding gain or loss - income			$	1,100
(b) Show the balance sheet presentation of the investment-related accounts at December 31, 2017. (Ignore notes presentation.)
	STEFFI GRAF, INC.
	Balance Sheet
	As of December 31, 2017
	Current Assets:
	Available-for-sale securities						4,500
	Stockholders' Equity:
	Common Stock						XXX,XXX
	Additional Paid in Capital						XXX,XXX
	Retained Earnings						XXX,XXX
	Add: A						$
	A						F
(c) Prepare the journal entry for the 2018 sale of security A.
	Date				Debit	Credit
	T	A			$	$
		A			$	$
		A			$	$