Nabaji Company had these transactions pertaining to share investments:

Feb. 1 Purchased 2,000 shares of Hull Company (10%) for 34,000 cash.

June 1 Received cash dividends of 2 per share on Hull shares.

Oct. 1 Sold 800 Hull shares for 15,600.

The entry to record the sale of the shares would include a :

a. credit to Gain on Sale of Share Investments for 2,000.

b. debit to Share Investments for 18,400.

c. debit to Cash for 13,600.

d. credit to Gain on Sale of Share Investments for 3,600.