Instructions a. Prepare the adjusting journal entries needed on December 31, 2023, 2024, and 2025. b. Determine the balance in accumulated other comprehensive income on the statement of financial position on each of December 31, 2023, 2024, and 2025. c. Assume that Niger sold its investment in Fahad on February 13,2026 , for $38,000. Prepare the journal entry(ies) 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. d. What will be the balance in Accumulated Other Comprehensive Income on December 31, 2026 ? E9.18 (LO 2, 3, 4, 8, 9) (Entry and Financial Statement Comparison of Cost, FV-NI, and FV-OCI Approaches) In