1 On January 1, 2023, Greenwood Inc. had the following balance sheet. 2 . 4 S Greenwood Inc. Balance Sheet 1/1/23 Assets 7 Cash $ 50,000 " AFS debt investments Total 240,000 $ 290,000 Equity Common stock Accumulated OCI Total $ 260,000 30,000 $ 290,000 1 The accumulated other comprehensive income related to unrealized holding gains on available-for-sale debt securities. The fair value of Greenwood Inc.'s available-for-sale debt securities at December 31, 2023, was $190,000; its cost was $140,000. 4 No securities were purchased during the year. Greenwood Inc.'s income statement at the end of 2023 was as follows. (ignore income taxes.) Greenwood Inc. 6 7 9 Income Statement FYE 12/31/23 Dividend revenue $ 5,000 Gain on sale of investments 30.000 Net income $35,000 Required: 1. Prepare the journal entry to record the sale of the available-for-sale debt securities in 2023 2. Prepare the journal entry to record the Unrealized Holding Gain or Loss for 2023. 3. Prepare a statement of comprehensive income for 2023. 4. Prepare a balance sheet as of December 31, 2023