Repeat part (b) assuming the investments are accounted for using FV-OCl without recycling. Concord's policy is to reduce proceeds on disposal for transaction costs. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Unrealized Gain or Loss - OCI (To adjust to fair value at date of disposal) FV-OCl Investments (To record disposal) Accumulated Other Comprehensive Income (To reclassify holding gain)