At December 31, 2025, the available-for-sale debt portfolio for Flounder, Inc. is as follows.
Security Cost Fair Value Unrealized Gain (Loss)
A $32,375 $27,750 $(4,625)
B 23,125 25,900 2,775
C 42,550 47,175 4,625
Total $98,050 $100,825 2,775
Previous fair value adjustment balance-Dr. 740
Fair value adjustment-Dr. $2,035
On January 20, 2026, Flounder, Inc. sold security A for $27,935. The sale proceeds are net of brokerage fees.