On January 1, 2020, Wildhorse Inc. had the following balance sheet. WILDHORSE INC. BALANCE SHEET AS OF JANUARY 1, 2020 Assets Equity Cash $48,800 Common stock $248,200 Debt investments (available-for-sale) 232,300 Accumulated other comprehensive income 32,900 Total $281,100 Total $281,100 The accumulated other comprehensive income related to unrealized holding gains on available-for-sale debt securities. The fair value of Wildhorse Inc.'s available-for-sale debt securities at December 31, 2020, was $208,700; its cost was $136,800. No securities were purchased during the year. Wildhorse Inc.'s income statement for 2020 was as follows. (Ignore income taxes.) WILDHORSE INC. INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020 Dividend revenue $4,700 Gain on sale of investments 29,200 Net income $33,900

Prepare the journal entry to record the Unrealized Holding Gain or Loss for 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry isrequired,select "No Entry" for the account titles and enter 0 for the amounts.)