In early December of 2018, Blue Corp. purchased $42,200 of Yellow Company bonds, which constitutes less than 3% of Yellow's outstanding debt. Blue accounts for the Yellow investment as available for sale. By December 31, 2018, the value of the Yellow investment had fallen to $31,100, and Blue recorded an unrealized holding loss. By December 31, 2019, the value of the Yellow investment had fallen to $16,100, and Blue determined that it is more likely than not that it will need to sell the bonds before their fair value recovers, so Blue recorded an OTT impairment. By December 31, 2020, fair value had recovered to $21100 Required 1-a. Prepare appropriate entry(s) at December 31, 2018 1-b. Indicate how the scenario will affect net income, OCI, and comprehensive income