Flint Limited has two debt securities classified as FV-OCI. For the Chan bonds, assume the amortization table noted below. Assume further that the Anacomp bonds were purchased at par value (therefore there is no premium or discount) and that no impairment exists. Bonds Purchased to Yield 11% Date Cash Received Interest Bond Discount Amortized Income Amortization Cost of Bonds $83,216 1/1/23 7/1/23 $4,050 $4.577 $527 83,743 1/1/24 4,050 4,606 556 84,299 7/1/24 4,050 4,636 586 84,885 1/1/25 4,050 4,669 619 85,504 7/1/25 4,050 4,703 653 86,157 1/1/26 4,050 4,739 689 86,846 7/1/26 4,050 4,777 727 87.573 1/1/27 4,050 4.817 767 88,340 7/1/27 4,050 4,859 809 89,149 1/1/28 4,050 4,901 851 90,000 Total $40,500 $47,284 $6,784 FV-OCI Investment Portfolio December 31, 2023 Investments in Bonds Amortized Cost Fair Value Unrealized Gain (Loss) Chan Corporation 8% bonds $84.299 $94,300 $10.001 Anacomo Corporation 10% bonds 185,400 165,000 (20,400) Total portfolio $269,699 $259.300 (10.399) Previous fair value adjustment balance Fair value adjustment-Cr. $10.399) Assume that Flint sold the Chan bonds on July 1, 2024, for $80,000, at which time they had an amortized cost of $84,885 (after adjusting for discount amortization of $586). Assume further that the fair value of the Anacomp bonds at December 31, 2024, is $180.200. There was no other activity in the investment portfolio between July 1 and December 31, 2024 (a1) Prepare the journal entry to record the sale. (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. List all debit entries before credit entries)