Blue Corporation's trading securities portfolio at the end of the year is as follows: Security Cost Fair Value Ordinary Share x $180,000 $185,000 Ordinary Sharez 55,000 51,000 Red subsequently sells Share X for $190,000. What entry is made to record the sale? A. Dr. Cash 190,000 Cr. Share Investments 190,000 B. Dr. Cash 190,000 Cr. Fair Value Adjustment 10,000 Cr. Share Investments 180,000 C. Dr. Cash 190,000 Cr. Share Investments 185,000 Cr. Gain on Sale of Share Investments 5,000 D. Dr. Cash 190,000 Cr. Share Investments 180,000 Cr. Gain on Sale of Share Investments 10,000 Select one: Option A Option B Optionc Option D Next page