Multiple Choice Question 133 Foley Corporation's trading securities portfolio at the end of the year is as follows Security Cost Fair Value Ordinary Share A E10,000 E12.000 5,000 E19,00017,000 Ordinary Share B 9,000 Foley subsequently sells Share B for 12.000. What entry is made to record the sale? O Cash 12,000 Share Investments Gain on Sale of Share Investments 5,000 7,000 O Cash 12,000 Share Investments 12,000 O Cash 12,000 Share Investments Gain on Sale of Share Investments 9,000 3,000 O Cash 12,000 Fair Value Adjustment Share Investments 3,000 9,000