Bridgeport Corp. gave you the following information about its investment in Fahad Corp. shares purchased in May 2023 and accounted for using the FV-OCI method: Assume that Bridgeport sold its investment in Fahad on February 13,2026 , for $40,900. Prepare the journal entries needed, including reclassifying holding gains or losses to retained earnings on this date, assuming the investments are in shares and no recycling to net income is recorded. (Credit account titles are automatically indented when the amourt is entered manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.)