A company purchases 1,000 shares of ABC Corporation for $123,000 and management considers this investment to be securities available for sale. The entry to record the acquisition of the securities would include:

A) A credit to Common Stock for $123,000. B)A credit to Securities available for Sale for $123,000. C)A debit to Securities available for Sale for $123,000. D)A debit to Cash for $123,000.