Lessington Corporation purchases 4,000 shares of Gonzalez Company common stock for $150,000 as a long-term investment. The investment is classified as available-for-sale securities. Gonzalez has 500,000 shares of stock currently outstanding and the par value of the stock is $1 per share. Lessington's entry to record the purchase transaction would include a:

Debit to Long-Term Investments-AFS for $150,000.

Credit to Common Stock for $150,000.

Credit Gain on Long-Term Investment $146,000.

Debit to Long-Term Investments-AFS for $4,000.

Credit to Common Stock for $4,000.