On January $1,2025,$ Sandhill Inc. had the following balance sheet.

$\backslash$table$[[\backslash$table$[[$Sandhill Inc.$],[$Balance Sheet$],[$As of January $1,2025]]],[$Assets$,$Equity$],[$Cash$,$$$54,200,$Common stock,$$260,800],[$Debt investments $($available$-$for$-$sale$),220,700,$Accumulated other comprehensive income,$14,100],[$Total$,$$$274,900,$Total,$$274,900]]$

The accumulated other comprehensive income related to unrealized holding gains on available$-$for$-$sale debt securities$.$ The fair value of Sandhill Inc.$\text{'}$s available$-$for$-$sale debt securities at December $31,2025,$ was $$185,300$; its cost was $$127,000.$ No securities were purchased during the year. Sandhill Inc.$\text{'}$s income statement for $2025$ was as follows. $($Ignore income taxes.$)$

$\backslash$table$[[\backslash$table$[[$Sandhill Inc.$],[$Income Statement$],[$As of January $1,2025]]],[$Dividend revenue,$$5,300],[$Gain on sale of investments,$27,300],[$Net income,$$32,600]]$

Prepare the journal entry to record the sale of the available$-$for$-$sale debt securities in $2025.($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Account Titles and Explanation

Debit

Credit

$$