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

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.$)$

Sandhill Inc.

Income Statement

As of January $1,2025$

$($b$)$

Prepare the journal entry to record the Unrealized Holding Gain or Loss for $2025.($List debit entry before credit entry. 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