JOHNSON HAS THE FOLLOWING DATA REGARDING AN AVAILABLE FOR SALE DEBT SECURITY: YEAR ONE PURCHASE PRICE 5,200 DEC 31, YEAR ONE FMV 5,800 SOLD ON MAR 15M YEAR TWO 6,100 REQUIRED: WHAT IS CARRY VALUE OF THE INSTRUMENT ON THE BALANCE SHEET AS OF JAN 1, YEAR 2? 5800 REQUIRED: WHAT IS THE AMOUNT OF THE DEBIT ENTRY TO OCI WHEN THE INSTRUMENT IS SOLD IN YEAR TWO? 600 REQUIRED: WHAT IS THE AMOUNT OF RECOGNIZED GAIN ON THE INCOME STATEMENT WHEN THE INSTRUMENT IS SOLD IN YEAR TWO