On February $15,$ Jewel Company buys bonds of Marcelo Corporation for $$201,610$ cash. This debt investment is classified as available$-$forsale securities$.$ This is the company's first and only investment in available$-$for$-$sale securities$.$ Jewel Company sells $40\%$ of the Marcelo Corporation debt investment on November $17$ of the current year for $$105,200$ cash. The entry to record this sale includes a:

Multiple Choice

Debit to Cash for $$80,644.$

Credit to Debt Investments$-$Available$-$for$-$sale $($AFS$)$ for $$80,644.$

Debit to Loss on Sale of Debt Investments for $$24,556.$