On June 30, 2011, Slick Books, Inc., purchased 9,000 shares of Syntax stock for $20 per share. Management recorded the stock in the securities available for sale portfolio. The following information pertains to the price per share of Syntax stock:

Price

12/31/2011 .... $24

12/31/2012 .... 29

12/31/2013 ..... 26

Slick Books sold all of the Syntax stock on February 14, 2014, at a price of $23 per share. Prepare any journal entries that are required by the facts presented in this case.