Rogal Corporation held available-for-sale securities in its portfolio on January 2, 2002, that had been purchased for $1,470.72 on January 2, 2001. On December 31, 2001, the - company had recorded an unrealized gain of $78.56. On January 31, 2002, the securities were sold.

 Required:

 a. Prepare the entry to record the sale assuming the securities were sold for $1,560.58. 

 b. Prepare the entry to record the sale assuming the securities were sold for $1,538.20.

 c. Prepare the entry to record the sale assuming the securities were sold for $1,420.00.