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On January 1, 2014, Acker Inc. had the following balance sheet. The accumulated other comprehensive income related to unrealized holding gains on available-for-sale securities. The fair value of Acker Inc.'s available-for-sale securities at December 31, 2014, was $205, 030; its cost was $143, 840. No securities were purchased during the year. Acker Inc.'s income statement for 2014 was as follows. Prepare the journal entry to record the sale of the available-for-sale securities in 2014. (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.)