On Jamary $1\mathrm{.}2025,$ Shamrock Inc, had the following balance sheet.

$\backslash$table$[[\backslash$table$[[$Shamrock Inc.$],[$Dalance Sheet As of Jmuary $1.2025]]],[$Asvets$,,$Equity,$],[$Canh$,$$$51\mathrm{.}500,$Commonstock,$$245,400],[$Debt investments $($avalable for$-$sale$),232\mathrm{.}500,$Accumslated other compreheslve income,$39000],[$Total$,5284,400,$Total,$$284,400]]$

The accumulated other comprehensive income related to urrealized hoiding gaiss on malatie$-$for sule debt securities$.$ The fair value of Shamreck inc.s walatle for$-$sale deth securities at December $31\mathrm{.}2025$ was $$196\mathrm{.}300$ its cent was $$147\mathrm{.}000.$ tanel$]$

$\backslash$table$[[$Shamreck Inc. Income Statement As of January $1.2025],[$Dividend revenue,$$4\mathrm{.}500],[$Gain on sale of investments,$31\mathrm{.}300],[$Net income,$$35\mathrm{.}800]]$On Jamary $1\mathrm{.}2025,$ Shamrock Inc, had the following balance sheet.

$\backslash$table$[[\backslash$table$[[$Shamrock Inc.$],[$Dalance Sheet As of Jmuary $1.2025]]],[$Asvets$,,$Equity,$],[$Canh$,$$$51\mathrm{.}500,$Commonstock,$$245,400],[$Debt investments $($avalable for$-$sale$),232\mathrm{.}500,$Accumslated other compreheslve income,$39000],[$Total$,5284,400,$Total,$$284,400]]$

The accumulated other comprehensive income related to urrealized hoiding gaiss on malatie$-$for sule debt securities$.$ The fair value of Shamreck inc.s walatle for$-$sale deth securities at December $31\mathrm{.}2025$ was $$196\mathrm{.}300$ its cent was $$147\mathrm{.}000.$ tanel$]$

$\backslash$table$[[$Shamreck Inc. Income Statement As of January $1.2025],[$Dividend revenue,$$4\mathrm{.}500],[$Gain on sale of investments,$31\mathrm{.}300],[$Net income,$$35\mathrm{.}800]]$

Prepare the journal entry to record the Unrealised Holding Gain or Loss for $2025.$ Lhat debit entry before orefle enty. Credit account bities are automatically indented aten amount is entered. Do net indent manually if ne entry is required select $"$No Entr" for the account titles and enter Ofor the amounta$])$

Account Tities and teplanation

Debit

Credit

Unealised Hodirg Gin or tos lincome

Prepare the journal entry to record the Unrealised Holding Gain or Loss for $2025.$ Lhat debit entry before orefle enty. Credit account bities are automatically indented aten amount is entered. Do net indent manually if ne entry is required select $"$No Entr" for the account titles and enter Ofor the amounta$])$

Account Tities and teplanation

Debit

Credit

Unealised Hodirg Gin or tos lincome