On January 1, 2020. Wildhorse 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 Wildhorse Inc's available-for-sale debt securities at December 31,2020 , was $181,900; its cost was $128,800. No securities were purchased during the year. Wildhorse Incis income statement for 2020 was as follows. (Ignore income taxes.) Prepare the journal entry to record the sale of the available-for-sale debt securities in 2020 . (Credit occount titles are outomatically indented when amount is entered, Do not indent manually. If no entry is required, select "No Entry" for the account fitles and enter O for the amounts.)