4 Below are selected T-accounts for the RunnerTech Company, which reported its investments as noncurrent assets. 1/1 Investments (available-for-sale securities) 11,000 Purchase 46,000 10 points Sale AJE Year-end AJE 1,200 ? 31,000 Sale 12/31 35,200 Skipped Unrealized Gains (in OCI) 300 1/1 Reclassification 1,300 1,200 ? eBook 1,400 Sale AJE Year-end AJE 12/31 Interest Revenue Print 0 ? 1/1 Earned 3,500 12/31 References Gain on Sale of Investments 0 ? 2 1/1 Reclassification 12/31 Required: Complete the following journal entries: (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) a. Purchased available-for-sale bond securities for cash. b. Received interest on the bond investments. c. Sold half of the portfolio when the fair value was $31,000. d. At year-end, the remaining securities in the portfolio had a fair value of $35,200. e. What would be reported on the balance sheet related to the available-for-sale bond investments on December 31? f. What would be reported on the income statement for the year?