Novak Corporation had the following portfolio of investments at December 31, 2023, that qualified and were accounted for using the FV-OCI method: Quantity Percentage Cost per Fair Value Interest Share per Share Frank Inc. 1,800 shares 8% $12 $21,600 $16 $28,800 Ellis Corp. 5,000 shares 14% 25 $125,000 22 $110,000 Mendota Ltd. 4,000 shares 2% 29 $116,000 $262,600 23 $92,000 $230,800 ($31,800) Early in 2024, Novak sold all the Frank shares for $17 per share, less a 1% commission on the sale. On December 31, 2024, Novaks portfolio consists of the following common shares: 30600 Quantity Percentage Cost Fair Value 306 Interest per Share 30294 $1,494 Ellis Corp. 5,000 shares 14% $25 $125,000 $29 145000 Mendota Ltd. 4,000 shares 2% 29 $116,000 21 84000 Kaptein Inc. 2,400 shares 1% 25 $60,000 $301,000 22 52800 281800 ($19,200) Assume that Novak reports net income of $158,200 for its year ended December 31, 2024, and that the company follows a policy of capitalizing transaction costs. Realized gains and losses on equity investments are reclassified from accumulated other comprehensive income directly to retained earnings. What should be reported on Novak's 2024 statement of comprehensive income for the investments accounted for using the FV-OCI model? Prepare a partial 2024 statement of comprehensive income for Novak and provide an entry for classifying holding gains or losses to retained earnings on equity investments sold during 2024