Question 5 View Policies Current Attempt in Progress Following is a list of investments owned by Nash Ltd., as of the company's year-end, December 31, 2020: Investment HFX Corporation FDY Ltd. CTN Corporation No. Shares Cost Fair Value 1,000 $7.00 $6.10 2,900 7.60 7.65 3,600 6.20 6.90 On January 15, 2021, Nash sold the shares in CTN Corporation for $7.40 per share. Prepare the journal entries required to record the sale, assuming the company uses the fair value through other comprehensive income without recycling metho 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 Date Account Titles and Explanation Jan. 15, 2021 FV-OCI Investments Unrealized Gain or Loss - OCI (To adjust to current fair value) Cash FV-OCI Investments (To record the sale of shares) Unrealized Gain or Loss - OCI Retained Earnings (Reclassification unrealized gain)