On January 1, 2018, Brian Company purchased at par $714,000, 7 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 $687,900. The bond investment was sold on July 1, 2019, for $717,100. 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 Transaction Date Transaction Assets Liabilities Stockholders' Revenues/ Expenses/ Equity Gains Losses Net Income December 31, Record the available-for-sale securities 2018 at fair value July 01, 2019 Adjust to fair value 29,200 Reclassify the Other Comprehensive Income balance 3, 100 3,100 Record the sale of the available-for-sale securities 0