36. Anas Financial Services, Inc. invested $30,000 to acquire 6,250 shares of Ambers Investments, Inc. on March 15, 2013. This investment represents less than 20% of the investee's voting stock. On May 7, 2018, Anas sells 2,000 shares of Ambers Investments for $21,250. Which of the following is the correct journal entry for the May 7, 2018 transaction? A) Gain on Disposal 21,250 Long-term InvestmentsAvailable-for-Sale 21,250 B) Cash 21,250 Gain on Disposal 21,250 C) Cash 21,250 Long-term InvestmentsAvailable-for-Sale 9,600 Gain on Disposal 11,650 D) Cash 21,250 Long-term InvestmentsAvailable-for-Sale 21,250