A business sold all of the business bonds on 01.07.2016 with a nominal value of TL 1,000 and an annual interest rate of 45%, 200 of which were purchased for trading purposes on 01.03.2016.(Assume that the market rate and the bond rate are the same.) According to this information, which of the following is correct in the journal entry to be made regarding the sales transaction dated 01.07.2016?

a. Private Sector Bonds, Notes and Bills Account 200.000 credit

b. Banks Account TL 200,000 debit

c. Banks Account 290.000 debit

d. Loss on sale of marketable securities 90.000 debit

e. Gain on sale of marketable securities 90.000 credit