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Concord Corp. gave you the following information about its investment in Fahad Corp. shares purchased in May 2020 and accounted for using the FV-OCI method: Cost $42,600 Fair value, December 31, 2020 $45,750 Fair value, December 31, 2021 $28,500 Fair value, December 31, 2022 $36,500Prepare the adjusting journal entries needed on December 31, 2020, 2021, and 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31, FV-OCI Investments 3150 2020 Unrealized Gain or Loss - OCI 3150 Dec. 31, Unrealized Gain or Loss - OCI 17250 2021 FV-OCI Investments 17250 Dec. 31, FV-OCI Investments 8000 2022 Unrealized Gain or Loss - OCI 8000Determine the balance in accumulated other comprehensive income on the statement of financial position on each of December 31, 2020, 2021, and 2022. (Enter negative amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) December 31, 2020 December 31, 2021 December 31, 2022 Balance at year end tA 3150 (14100) (6100)Assume that Concord sold its investment in Fahad Corp. on February 13, 2023, for $40,700. Prepare the journal entries needed, including reclassifying holding gains or losses to retained earnings on this date, assuming the investments are in shares and no recycling to net income is recorded. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit Feb. 13, FV-OCI Investments 4200 2023 Unrealized Gain or Loss - OCI 4200 (To adjust to fair value at date of disposal) Feb. 13, Cash 40700 2023 FV-OCI Investments 40700 (To record disposal) Feb. 13, Retained Earnings 1900 2023 Unrealized Gain or Loss - OCI 1900 (To reclassify holding loss)What will be the balance in Accumulated Other Comprehensive Income on December 31, 2023? (If an answer is zero, please enter 0. Do not leave any fields blank.) Balance in Accumulated Other Comprehensive Income 1900