On January 1, 2020, Culver Inc. had the following balance sheet.

CULVER INC. BALANCE SHEET AS OF JANUARY 1, 2020
Assets				Equity
Cash		$ 49,200		Common stock		$ 244,300
Debt investments (available-for-sale)		225,500		Accumulated other comprehensive income		30,400
Total		$ 274,700		Total		$ 274,700

The accumulated other comprehensive income related to unrealized holding gains on available-for-sale debt securities. The fair value of Culver Inc.s available-for-sale debt securities at December 31, 2020, was $ 198,000; its cost was $ 141,100. No securities were purchased during the year. Culver Inc.s income statement for 2020 was as follows. (Ignore income taxes.)

CULVER INC. INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020
Dividend revenue		$ 4,500
Gain on sale of investments		31,000
Net income		$ 35,500

Prepare the journal entry to record the sale of the available-for-sale debt securities in 2017. (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 SHOW LIST OF ACCOUNTS Prepare the journal entry to record the Unrealized Holding Gain or Loss for 2017. (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 SHOW LIST OF ACCOUNTS Prepare a statement of comprehensive income for 2017. NOVAK INC. Statement of Comprehensive Income For the Year Ended December 31, 2017 SHOW LIST OF ACCOUNTS riepare a vaiaIILE SIGEL as UI velemver 21, 2017. / sp s NOVAK INC. Balance Sheet (Partial) Assets Liabilities and Stockholders' Equity