On January $1,2025,$ Cullumber Inc. had the following balance sheet.Cullumber Inc. Balance Sheet As of January $1,2025$ The accumulated other comprehensive income related to unrealized holding gains on available$-$for$-$sale debt securities$.$ The fair value of Cullumber Inc.$\text{'}$s available$-$for$-$sale debt securities at December $31,2025,$ was $\backslash (\backslash$$ $193,000\backslash )$; its cost was $\backslash (\backslash$$ $141,900\backslash ).$ No securities were purchased during the year. Cullumber Inc.$\text{'}$s income statement for $2025$ was as follows. $($Ignore income taxes.$)($a$)$ Your answer is partially correct. Prepare the journal entry to record the sale of the available$-$for$-$sale debt securities in $2025.($List all debit entries before credit entries. 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 $0$ for the amounts.$)$ Account Titles and Explanation Cash Accumulated Other Comprehensive Income Debit Credit