Following is a list of investments owned by Pearl Ltd., as of the company's year-end, December 31, 2017: Investment No. Shares Carrying Fair Value Value HFX Corporation 1,200 $8.09 $7.00 FDY Ltd. CTN Corporation 2,710 4,340 7.02 7.40 6.36 7.01 On January 15, 2018, Pearl sold the shares in CTN Corporation for $7.48 per share. Prepare the journal entries required to record the sale, assuming the company uses the fair value through other comprehensive income without recycling method. (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 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275.) Date Jan. 15, 2018 Account Titles and Explanation (To record adjustment to current fair value.) (To record the sale of shares.) (To record reclassification adjustment (without recycling).) Debit Credit