GoBro! Inc. is a Canadian private company reporting under ASPE with a December 31 year end. At December 31, Year 11, Go Bro! has the following securities in its portfolio of investments: Purchase price Fair value December 31, Year 11 Ontario Co. shares $7,900 $13,500 Banff Inc. shares $22,600 $32,100 Both Ontario and Banff are public companies. Other pertinent information about GoBro!'s investment portfolio follows: March 31, Year 12 Received $2,100 in dividends on Ontario shares. June 30, Year 12 Sold all Banff shares for $39,200. December 31, Year 12 Market value of Ontario shares was $13,200. The journal entry for GoBro! to record the sale of Banff shares on June 30, Year 12, should include which of the following? A CR Gain on sale of investments $7,100 B CR Gain on sale of investments OCI $7,100 C DR Retained earnings $7,100 D CR Gain on sale of investments $16,600