On 8/20/18, Anniversary Corp. purchases 2,000 shares of common stock from Banff Incorporated paying $50,000 for the purchase. Banff Inc. has 100 million shares outstanding. As of 12/31/18, the market value of the shares equals $45,000. On 1/20/19, Anniversary Corp. sells the shares for $53,000. What journal entry should Anniversary Corp. record on 1/20/19 related to its sale of the investment in Banff Inc.? Please clearly distinguish your debit(s) and credit(s)! Also, be sure to include financial statement effects (eg, +, -L, etc.) as we have been doing in class. See example below: Debit: Account Name] (+A) XXX Credit: (Account Name] (+L) XXX