Bucks' Corporation purchases debt investments as trading securities at acost of $$150,000$on December $\mathrm{.}1$ This si its first and only purchase of such securities$.$ On January $5,$ Buck's Corporation decidesot sel aportion foits trading securities $($costing $$18,000)$ for $$20,000$ cash. Prepare the journal entry ot record the January $5$sale: