Accounting for the Sale of Securities Shay Company owns the following securities, which it is interested in selling:

Security / Type / Cost / Market Adjustments /Market Price London Company / Available-for-sale / $5,000 / $ 600 increase / $6,400 Brown Company / Trading / 6,100 / 800 decrease / 6,300 Shaw Company / Available-for-sale / 8,400 / 1,000 increase / 8,700 Robbins Company / Held-to-maturity 7,200 / None / 9,800

Prepare the journal entry to record the sale of these securities.