Please solve the problems

o on January 2, 2002, mber 31, 2001, the 2002, the securities 410-8 Rogal Corporation held available-for-sale securities in its portfolio on Janna "That had been purchased for $1,470.72 on January 2, 2001. On December 31 company had recorded an unrealized gain of $78.56. On January 31, 2002, the were sold. 14702 Required: a. Prepare the entry to record the sale assuming the securities were sold for $1.560 se b. Prepare the entry to record the sale assuming the securities were sold for $1.538 c. Prepare the entry to record the sale assuming the securities were sold for $1.420.00