On January 1, 2020, Bridgeport Inc. had the following balance sheet. BRIDGEPORT INC. BALANCE SHEET AS OF JANUARY 1, 2020 Assets Equity Cash $ 50,600 Common stock $ 267,700 Debt investments (available-for-sale) 244,400 Accumulated other comprehensive income 27,300 Total $ 295,000 Total $ 295,000 The accumulated other comprehensive income related to unrealized holding gains on available-for-sale debt securities. The fair value of Bridgeport Inc's available-for-sale debt securities at December 31, 2020, was $206,400; its cost was $ 128,600. No securities were purchased during the year. Bridgeport Inc.'s income statement for 2020 was as follows. (Ignore income taxes.) BRIDGEPORT INC. INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020 Dividend revenue $5,400 Gain on sale of investments 28.000 Net income $ 33,400 Prepare the journal entry to record the sale of the available-for-sale debt securities in 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.) Account Titles and Explanation Debit Credit Prepare the journal entry to record the Unrealized Holding Gain or Loss for 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit Prepare a statement of comprehensive income for 2020. BRIDGEPORT INC. Statement of Comprehensive Income > $ $