Question 6 At December 31, 2017, the available-for-sale debt portfolio for Whispering, Inc. is as follows. Unrealized Gain Security Cost Fair Value...

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Question 6At December 31, 2017, the available-for-sale debt portfolio for Whispering, Inc. is as follows. UnrealizedGainSecurity Cost Fair Value (Lose)A $23,625 $20,250 $(3,375)5 16,875 18,900 2,025c 31,050 34,425 3,375Total $71,550 $73,575 2,025Previous fair value adjustment540balance—Dr.Fair value adjustment—Dr. $1,435 [in January 20, 2018, Whispering, Inc. sold security A for $20,335. The sale proceeds are net of brokerage fees. ' (3)Prepare the adjusting entry at December 31, 2017, to report the portfolio at fair value. (Credit account titles are automatically indented whenamount 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 Title! and Explanation Debit Credit Click it you would like to Show Work for this question: Qpen Show Work LINK TO TEXT