VERSION BACK NE Additional Problem 6 Following is a list of investments owned by Sunland Ltd., as of the company's year-end, December 31, 2020: Fair Investment HFX Corporation FDY Ltd. CTN Corporation No. Shares Cost Value 1,700 $8.22 $7.29 3,500 7.41 7.03 4,100 6.48 6.96 On January 15, 2021, Sunland sold the shares in CTN Corporation for $7.03 per share. Prepare the journal entries required to record the sale, assuming the company uses the fair value through other comprehensive income without recycling method. (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 o for the amounts.) Account Titles and Explanation Debit Credit Jan. 15, 2021 Date (To record adjustment to current fair value.) (To record the sale of shares.) (To record redassification adjustment (without recycling))