On January 4, Year 1, Barber Company purchased 9,000 shares of Convell Company for $108,000. Convell Company has a total of 45,000 shares of common stock outstanding and it is presumed the Barber Company will have a significant influence over Convell. During each of the next two years, Convell declared and paid cash dividends of $0.85 per share, and its net income was $96,000 and $91,000 for Year 1 and Year 2, respectively. The January 2, Year 3, entry to record Barber's sale of 5,400 shares of Convell Company stock, which represents 60% of Barber's total investment, for $72,900 cash, should be: Multiple Choice Debit Cash $72,900; credit Gain on Sale of Stack Investment $15,300, credit Equity Method Investments $88,200. Debit Cash $72,900; debit Loss on Sale of Investment $5,160; credit Equity Method Investments $78.060 Debit Cash $72.900, debit Loss on Sale of Stock Investment $37,700, credit Equity Method Investments $108.000 Debit Cash $72.900, credit Gain on Sale of Stock Investment $15,300; credit Equity Method Investments $57,600 Debit Cash $72.900, debit Loss on Sale of Stock Investment $6.540, credit Equity Method Investments $66,360