Running Co. had an equity investment where it owned less than 20% of an investee, and therefore Running Co. was not able to exercise significant influence. Information about the investment is below: Investment cost Fair value Total unrealized gain (loss) 20X1 170,000 181,400 11,400 20x2 170,000 155,000 (15,000 The company sold the investment during 20X3 for the below price: Sales price 192,400 What is the gain (loss) recorded in the income statement in the year of sale, in 20X3? What is the gain (loss) recorded in the income statement in the year of sale, in 20X3? Multiple Choice 37.400 Gain 22,400 Gain 11,000 Gain 11,400 Gain Nayt