On January 1, 2018, Brian Company purchased at par $714,000, 8 percent bonds issued by Laura Company to be held as available-for sale securities. At December 31, 2018, the bonds had a fair value of $687,800. The bond investment was sold on July 1, 2019, for $717,200. Brian Company's fiscal year ends on December 31. Using the following categories, indicate the effects of the transactions listed above, assuming the securities are available-for-sale. (Enter a positive value for an increase, negative value for a decrease, and zero for a net effect of zero.) Balance Sheet Income Statement Liabilities Stockholders' Revenues/ Expenses/ Net Income Equity Gains Losses Transaction Date Transaction Assets 29,400 Record the available-for-sale securities at December 31, 2018 fair value July 01, 2019 Adjust to fair value Reclassify the Other Comprehensive Income balance Record the sale of the available-for-sale securities 3,200 3,200 0