Concord Corp. gave you the following information about its investment in Fahad Corp. shares purchased in May 2020 and accounted for using the FV-OCI method: Cost Fair value, December 31, 2020 Fair value, December 31, 2021 Fair value, December 31, 2022 $42,600 $45,750 $28,500 $36,500 Prepare the adjusting journal entries needed on December 31, 2020, 2021, and 2022. (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 entero for the amounts.) Account Titles and Explanation Debit Credit Date Dec. 31, 2020 FV-OCI Investments 3150 Unrealized Gain or Loss - OCI 3150 Dec. 31, 2021 Unrealized Gain or Loss - OCI 17250 FV-OCI Investments 17250 Dec. 31, 2022 FV-OCI Investments 8000 Unrealized Gain or Loss - OCI 8000 Determine the balance in accumulated other comprehensive income on the statement of financial position on each of December 31, 2020, 2021, and 2022. (Enter negative amount using either a negative sign preceding the number e.g. -45 or parentheses eg. (45).) December 31, 2020 December 31, 2021 December 31, 2022 Balance at year end $ 4150 $ (14100) $ (6100) Assume that Concord sold its investment in Fahad Corp.on February 13, 2023, for $40,700. 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 amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit Date Feb. 13, 2023 FV-OCI Investments 4200 4200 Unrealized Gain or Loss - OCI (To adjust to fair value at date of disposal) Feb. 13, 2023 Cash 40700 40700 FV-OCI Investments (To record disposal) Feb. 13, 2023 Retained Earnings 1900 Unrealized Gain or Loss - OCI 1900 (To reclassify holding loss) What will be the balance in Accumulated Other Comprehensive Income on December 31, 2023? (If an answer is zero, please enter 0. Do not leave any fields blank.) $ 1900 Balance in Accumulated Other Comprehensive Income