Devon Manufacturing Inc. acquired 200,000 shares of Hopcroft Inc. common stock on December 8, 2006 for $44.00 per share. The shares were regarded as no significant influence securities. The market value of the shares was $42.00 on December 31, 2006, the fiscal year end for Devon. On March 3, 2007, Devon decided to sell all of the Hopcroft stock. These shares were sold for $45.00 per share. Show the journal entry for Devons records to record the sale of securities on March 3, 2007.