At December $31,2026,$ the fair value of the municipal bonds is $$676,000.$ Prepare the entry $($if any$)$ to record this information. $($List debit entry before credit entry. 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.$)$

Account Titles and Explanation

Debit

Credit

$$

$$

$$

$$

$$

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