Below are selected T-accounts for the RunnerTech Company, which reported its investments as noncurrent assets. Investments (available-for-sale securities) 1/1 11,000 Purchase 50,000 Sale AJE 1,400 31,000 Year-end AJE ? 12/31 34,800 Sale Reclassification Unrealized Gains (in OCI) 400 1,500 1,400 ? 1,500 1/1 Sale AJE Year-end AJE 12/31 Interest Revenue 0 ? 1/1 Earned 3,000 12/31 Gain on Sale of Investments 1/1 0 ? Reclassification 2 12/31 Required: Complete the following journal entries: (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) a. Purchased available-for-sale bond securities for cash. b. Received interest on the bond investments. c. Sold half of the portfolio when the fair value was $31,000. d. At year-end, the remaining securities in the portfolio had a fair value of $34,800. e. What would be reported on the balance sheet related to the available-for-sale bond investments on December 31? f. What would be reported on the income statement for the year