Ayayai Corporation had the following portfolio of investments at December 31, 2020, that qualified and were accounted for using the FV-OCl method: Percent Interest Cost per Share Fair Value per Share Frank Inc. Quantity 1,800 shares 4,700 shares 8% ho $10 $14 Ellis Corp 149 21 18 Mendota Ltd 4,000 shares 2% 33 27 Early in 2021, Ayayai sold all the Frank Inc. shares for $15 per share, less a 1% commission on the sale.On December 31, 2021, Ayayai's portfolio consists of the following common shares: Quantity Percent Interest Cost Fair Value per Share Ellis Corp 4,700 shares 14% $21 $25 Mendota Ltd. 2% 33 25 4,000 shares 1,800 shares Kaptein Inc. 1% 23 20 Assume that Ayayai reports net income of $145,000 for its year ended December 31, 2021, and that the company follows a policy of capitalizing transaction costs. Realized gains and losses on equity investments are reclassified from accumulated other comprehensive income directly to retained earnings. What should be reported on Ayayai's 2021 statement of comprehensive income for the investments accounted for using the FV- OCI model? Prepare a partial 2021 statement of comprehensive income for Ayayai and provide an entry for classifying holding gains or losses to Retained Earnings on equity investments sold during 2021. (Enter negative amounts using elther a negative sign preceding the number eg. -45 or parentheses eg. (45). 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 for the amounts) Ayayai Corporation Statement of Comprehensive Income For the Month Ended December 31, 2021 Net Income /(Loss) (Not including any Dividend Income on Shares) $ Other Comprehensive Income Holding Gains in year > Comprehensive Income/(Loss) Account Titles and Explanation Debit Credit (To reclassify realized gains - Frank Inc. shares)