4 Jam 1.00 il At December 31, 2019, the portfolio securities of ABC Co. as follows Cost Fair Value Security (shares) Y RO 215000 200000 Bonds) z 133000 140000 On Feb.2, 2020. All Shares of Co. Y was sold at RO 219800. The credit side of this transaction is RO ) a. Cash and loss for sales o b. Cash and interest Revenue c. Investment and interest Revenue d. Investment .e. Investment and gains for sale o