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

Assets Cash Debt investments (available-for-sale) Total SHERIDAN INC. BALANCE SHEET AS OF JANUARY 1, 2020 Equity $53,600 Common stock 233,200 Accumulated other comprehensive income $286,800 Total $253,900 32,900 $286,800 The accumulated other comprehensive income related to unrealized holding gains on available-for-sale debt securities. The fair value of Sheridan Inc's available-for-sale debt securities at December 31, 2020, was $173,800; its cost was $132,200. No securities were purchased during the year. Sheridan Inc.'s income statement for 2020 was as follows. (Ignore income taxes.) SHERIDAN INC. INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020 Dividend revenue $5,500 Gain on sale of investments 29,500 Net income $35,000 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 e Textbook and Media List of Accounts 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.) Account Titles and Explanation Debit Credit Prepare a statement of comprehensive income for 2020. SHERIDAN INC. Statement of Comprehensive Income Prepare a balance sheet as of December 31, 2020. SHERIDAN INC. Balance Sheet (Partial) Assets Liabilities and Stockholders' Equity