Ayayai Ltd$.$ has a single investment that it accounts for using FV$-$OCI. The carrying value of the investment at the last reporting period was $$58,000.$ To date, $$2,850$ of unrealized gains on fair value adjustments have been recorded to other comprehensive income. The original cost of the investment is therefore $$55,150.$ On June $15,$ when the market value of the investment was $$58,480,$ Ayayai sold the investment. Using the three$-$step approach, record the sale and reclassification $($recycling$)$ entry at June $15,$ assuming the investment is an equity investment and the company reclassifies gains or losses to Retained Earnings on disposition of the investment.$($To adjust to fair value at date of disposal$)$

$($To record disposal$)$

$($To reclassify holding gain$)$