A company has shares in 3M Company stock that it originally bought for $100,000. On 3/31/2013, this investment was valued at $130,000 on the balance sheet. On 4/4/2013, the company sells the stock for $110,000. The company accounts for this investment using the Available-for-Sale method

Note that the company would have $30,000 of unrealized gains in AOCI; thus, AOCI must be debited for this amount when the investment is sold. The journal entry is: Dr. Cash 110,000; Dr. AOCI 30,000; Cr. Gain on Sale 10,000; Cr. Marketable Securities 130,000. Thus, there will be a Gain on Sale of Investments of 10,000. Note that this is also the difference between the sales price ($110,000) and the purchase price ($100,000).