Prepare the journal entry to record the sale. $($Credit account titles are automatically indented when the 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. List all debit entries before

credit entries.$)$Sheffield Limited has two debt securities classified as FV$-$OCI. For the Chan bonds, assume the amortization table noted below. Assume further that the Anacomp bonds were purchased at par value $($therefore there is no premium or discount$)$ and that no impairment exists.

$\backslash$table$[[$Bonds Purchased to Yield $11\%],[$Date$,\backslash$table$[[$Cash$],[$Received$]],\backslash$table$[[$Interest$],[$Income$]],\backslash$table$[[$Bond Discount$],[$Amortization$]],\backslash$table$[[$Amortized$],[$Cost of Bonds$]]],[1/1/23,,,,$$$109,106],[7/1/23,$$$5,310,$$$6,001,$$$691,109,797],[1/1/24,5,310,6,039,729,110,526],[7/1/24,5,310,6,079,769,111,295],[1/1/25,5,310,6,121,811,112,106],[7/1/25,5,310,6,166,856,112,962],[1/1/26,5,310,6,213,903,113,865],[7/1/26,5,310,6,263,953,114,818],[1/1/27,5,310,6,315,1,005,115,823],[7/1/27,5,310,6,370,1,060,116,883],[1/1/28,5,310,6,427,1,117,118,000],[$Total$,$$$53,100,$$$61,994,$$$8,894,]]$

$\backslash$table$[[\backslash$table$[[$FV$-$OCI Investment Portfolio$],[$December $31,2023]]],[$Investments in Bonds,$\backslash$table$[[$Amortized$],[$Cost$]],\backslash$table$[[$Fair$],[$Value$]],\backslash$table$[[$Unrealized$],[$Gain $($Loss$)]]],[$Chan Corporation $8\%$ bonds,$$110,526,$$$120,500,$$$9\mathrm{.}974],[$Anacomp Corporation $10\%$ bonds,$184,900,165,000,(19,900)],[$Total portfolio,$$295,426,$$$285,500,(9,926)],[$Previous fair value adjustment balance,,,$-0-],[$Fair value adjustment$-$Cr$.,,,$$$(9,926)]]$

Assume that Sheffield sold the Chan bonds on July $1,2024,$ for $$107,000,$ at which time they had an amortized cost of $$111,295($after adjusting for discount amortization of $$769).$ Assume further that the fair value of the Anacomp bonds at December $31,2024,$ is $$180,300.$ There was no other activity in the investment portfolio between July $1$ and December $31,2024.$