As of December 31, 2020, ABC Company owned stock shares of BCA Inc. as marketable securities. The following show the details of the marketable securities as of December 31, 2020: Number of Cost Market value shares 3,500 $14.5 per $14.8 per share share On March 6, 2021, ABC Company sold 2,000 of those shares at a price of $14.2 per share. ABC Company paid $200 commission fees for this sale. Which of the following is the journal entry to record the sale of the marketable securities on March 6, 2021?