On December 31 of Year 1, Banff Company held an investment in Glacier Inc. bonds with an original cost of $23,000 The investment was classified as an available-for-sale security, had a fair value of $21,500 on December 31 of Year 1, and was the only investment in the available-for-sale security portfolio in Year 1 . In Year 2, Banff sold the investment in Glacier Inc. bonds for $20,000. On December 31 of Year 2, assume that Banff Company has an $8,000 net unrealized holding gain on other available-for-sale securities purchased during Year 2. a. Prepare the adjusting entry on December 31 of Year 1 to record the unrealized holding gain or loss on the Glacier Inc. bond investment. b. Prepare the adjusting entry on December 31 of Year 2 to record the unrealized holding gain or loss on Banff's available-for-sale portfolio. c. Indicate the effect on net income and other comprehensive income in Year 2 for these transactions. - Note: Indicate a loss with a negative sign. d. Prepare the reclassification disclosure of accumulated other comprehensive income to include in the notes accompanying the financial statements of Banff Company for Year 2