On January 1, 2017, Pina Inc. had the following balance sheet.

PINA INC. BALANCE SHEET AS OF JANUARY 1, 2017
Assets				Equity
Cash		$53,600		Common stock		$253,900
Debt investments (available-for-sale)		233,200		Accumulated other comprehensive income		32,900
Total		$286,800		Total		$286,800

The accumulated other comprehensive income related to unrealized holding gains on available-for-sale debt securities. The fair value of Pina Inc.s available-for-sale debt securities at December 31, 2017, was $173,800; its cost was $132,200. No securities were purchased during the year. Pina Inc.s income statement for 2017 was as follows. (Ignore income taxes.)

PINA INC. INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2017
Dividend revenue		$5,500
Gain on sale of investments		29,500
Net income		$35,000

(a) Prepare the journal entry to record the sale of the available-for-sale debt securities in 2017.

(b) Prepare the journal entry to record the Unrealized Holding Gain or Loss for 2017.

(c) Prepare a statement of comprehensive income for 2017.

(d) Prepare a balance sheet as of December 31, 2017.