On January 1, 2019, Dulin purchased bonds of Kelly Ltd. with a face value of $100,000. The bonds mature on December 31, 2025, and pay interest semi-annually on June 30 and December 31 at 5% per annum. The bonds were purchased to yield 4.6%. Dulin classifies these bonds as FVOCI. On March 31, 2019, Dulin sold the shares of ABC Corp. for proceeds of $367,000, and its policy for this investment is to transfer the net balance of accumulated other comprehensive income (AOCI) to retained earnings upon derecognition. On June 20, 2019, Dulin purchased the shares of KLH Corp. at a cost of $250,000. Dulin classifies these shares as FVOCI. On October 31, 2019, Dulin sold the shares of GHI Inc. for proceeds of $325,000. Record the journal entries