Not a question but to correct this individual. For the equity section! The first description would be (unrealized gain -income with an increase of $6,000) and for the second description would be (Gain on sale of debt investments with an increase of $1,000). If a student is to go with the steps provided and they check their work, it comes back as incorrect. After spending much time figuring this out, I figured I'd reach out on this and let you know.