National Financial Services, Inc. invested $15,000 to acquire 6,000 shares of Stonebridge Investments, Inc. on March 15, 2015. This investment represents less than 20% of the investee's voting stock. On May 7, 2018, National Financial Services, Inc. sells 2,000 shares for $12,250. When the journal entry to record the sale is made, A. Equity Investments will be debited B. Gain on Disposal will be credited C. Loss on Disposal will be debited D. Cash will be credited