Problem 17-11 (Part Level Submission) Sunland Corp. invested its excess cash in securities during 2020. As of December 31, 2020, the securities portfolio consisted of the following common stocks. Security Lindsay Jones, Inc. Poley Corp. Arnold Aircraft Quantity 900 shares 2,000 shares 2,000 shares Cost $15,100 39,800 71,500 $126,400 Fair Value $21,100 41,800 59,500 $122,400 Totals On December 31, 2022, Sunland's securities portfolio consisted of the following common stocks. Security Arnold Aircraft Duff Company Quantity 2,000 shares 450 shares Cost $71,500 8,000 $79,500 Fair Value $82,800 6,000 $88,800 Totals During the year 2022, Sunland Corp. sold 2,900 shares of Lindsay Jones, Inc. for $40,300 and 450 shares of Duff Company at a loss of $2,700. What should be reported on the face of Sunland's December 31, 2022, balance sheet? What should be reported on Sunland's 2022 income statement? (If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Sunland Corp. Balance Sheet (Partial) December 31, 2022 Current Assets Equity Investments 88800 Sunland Corp. Income Statement (Partial) For the Year Ended December 31, 2022 Other Expenses and Losses Unrealized Holding Gair 46800 Loss on Sale of Invest 10300