Accumulated Other Comprehensive Income Business Unrealized Gain or LossOCI Unrealized Gain or Loss-Income Adjustment a Dividend Revenue Date Mar. 2, Year 2 Interest Revenue Investment Income Loss on Impairment Recovery of Loss on Impairment Loss on Sale of Investment Support e associated Fair Value Adjustment account upon re Dr. Cr. 1,300 0 0 1,300 Gain on Sale of Investment Oct. 1, Year 2 Dividend Revenue Gain on Sale of Investment 5,000 0 0 5,000 x To adjust investment to be sold to fair value. Oct. 1, Year 2 Unrealized Gain or Loss-Income 1,000 0 Fair Value Adjustment-Equity Securities 0 200 x Investment in AFS Securities 0 800 x To record sale of investment. Dec. 31, Year 2 Unrealized Gain or Loss-Income 6,800 0 Fair Value Adjustment-Fair Value Option 0 6,800 x To adjust the FVA account. e. Indicate items and amounts that should be reported on the Year 2 income statement and year-end balance sh