Blue Corporation's trading securities portfolio at the end of the year is as follows: Security Cost Fair Value Ordinary Share x $80,000 $79,000 Ordinary Share z 58,000 57,000 Red subsequently sells Share X for $82,000. What entry is made to record the sale? A. Dr. Cash 82,000 Cr. Share Investments 82,000 B. Dr. Cash 82,000 Cr. Share Investments 80,000 Cr. Gain on Sale of Share Investments 2,000 C. Dr. Cash 82,000 Cr. Fair Value Adjustment 2,000 Cr. Share Investments 80,000 D. Dr. Cash 82,000 Cr. Share Investments 79,000 Cr. Gain on sale of Share Investments 3,000 Select one: O Option A Option B O Option C O Option D