On January 1, 2020, Coronado Inc. had the following balance sheet. Assets CORONADO INC. BALANCE SHEET AS OF JANUARY 1, 2020 Equity $46,000 Common stock 235,400 Accumulated other comprehensive income $281.400 Total Cash Debt investments (available-for-sale) Total $254.100 27.300 $281,400 The accumulated other comprehensive income related to unrealized holding gains on available-for-sale debt securities. The fair value of Coronado Incis available-for-sale debt securities at December 31, 2020, was $191,100; its cost was $150,400. No securities were purchased during the year. Coronado Inc.'s income statement for 2020 was as follows. (Ignore income taxes.) CORONADO INC. INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020 Dividend revenue $5,200 Gain on sale of investments 27,200 Net income $32,400 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 for the amounts.) Account Titles and explanation Debit Credit cash 92000 Gain on Sale of Investments 27200 Debt Investments 65000 e Textbook and Media 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 for the amounts.) Debit Credit Account Titles and Explanation Fair Value Adjustment 40700 40700 Unrealized Holding Gain or Loss - Equity eTextbook and Media List of Accounts Prepare a statement of comprehensive income for 2020, CORONADO INC. Statement of Comprehensive Income For the Year Ended December 31, 2020 32400 Net Income Comprehensive Income 40700 Unrealized Holding Gain 73100 Comprehensive Income e Textbook and Media List of Accounts