Jerome, Inc., owned a single short-term available-for-sale security with a cost of $40,000 and a fair value of $40,500 at December 31 of the previous year. At that time, an adjusting entry was recorded for the fair value adjustment with a debit to Fair Value Adjustment—Available-for-sale for $500 and a credit to Unrealized Gain—Equity for $500. Jerome sold that security for $39,900 on January 4 of the current year. Complete the necessary journal entry for January 4th by selecting the account names from the pull-down menus and entering the dollar amounts in the debit and credit columns. (Assume that the portion of the entry that removes the balance in the Unrealized Gain—Equity and Fair Value Adjustment—Available-for-sale (ST) accounts will be made in a separate journal entry.)