On January 1, 2020, Marigold Inc. had the following balance sheet. The accumulated other comprehensive income related to unrealized holding gains on available-for-sale securities. The fair value of Marigold Inc.'s available-for-sale securities at December 31, 2020, was $311,000; its cost was $285,000. No securities were purchased during the year. Marigold Inc.'s income statement for 2020 was as follows. (Ignore income taxes.) Prepare the journal entry to record the sale of the available-for-sale securities in 2020. (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 O for the amounts.)