On January $1,2020,$ Sweet Inc. had the following balance sheet.

SWEET INC.

BALANCE SHEET

AS OF JANUARY $1,2020$

Assets

Cash

Debt investments $($available$-$for$-$sale$)$

Total

Equity

$\backslash$table$[[$$$51,500$

Prepare the journal entry to record the sale of the available for sale debt securities in $2020$