At the beginning of 2021, Southwest Airlines had the following amounts on their balance sheet: Amounts in millions Common Stock APIC Retained Earnings 10 2,690 9,165 265 Accumulated other comprehensive Income During 2021, Southwest Airlines has net income of $478 million without considering any gains or losses from the sale of securities. During 2021, Southwest has a pension loss of $37 million and a currency translation gain of $16 million before taxes. They also sold debt securities held for sale that had an original cost of $46 million for $36 million (realized). At the beginning of 2021, the valuation allowance for securities sold was a credit of $5 million- remember to reverse. Southwest also paid dividends of $89 million and sold 10 million shares of $.10 par stock for $320 million in cash. Southwest's tax rate is 30% Requirements: a. Prepare a journal entry for the sale of the debt securities during 2021 that had been left off the financial statements previously. b. Prepare a statement of comprehensive income considering the information given and the journal entry above