At December 31, 2021, the trading investments for Sage Hill Inc., are as follows: Security Investment Category Carrying Value Fair Value Co. A common shares FVTPL $20,000 $17,300 Co. B preferred shares FVTPL 13.500 15,000 Co. C common shares FVTOCI 25,000 20,500 Totals $58,500 $52,800 Show the financial statement presentation of the investments and the holding gains and losses that result from fair value adjustments at December 31, 2021, (Ignore income tax.) (Show negative amounts with either a sign e.g.-15.000 or in parenthesis e.g. (15,000).) Current Assets SAGE HILL INC. Balance Sheet (Partial) December 31, 2021 Investments at Fair Value through Proft or Loss Non-Current Assets Investments at Fair Value through Other Comprehensive Income SAGE HILL INC. 32300 SAGE HILL INC. Comprehensive Income Statement (Partial) For the Year Ended December 31, 2021 Other Expenses Investment Income or Loss Other Comprehensive Income Holding Gain or Loss eTextbook and Media -1200 -4500 Assuming that on March 20, 2022, Sage Hill sold Co. B preferred shares for $14,600, prepare the journal entry to record this transaction. (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 O for the amounts.) Date Account Titles and Explanation Mar. 20 Cash Investment Income or Loss Investments at FVTPL (To record sale of investment.) eTextbook and Media Debit 13500 1500 Credit 15000