At Dember 31, 2019, the portfolio securities of ABC Co. as following Cost Fair Value Security 215000 200000 (Bonds) TY 133000 133000 Security (shares) z On Feb.2, 2020. All Shares of Co. Y was sold at RO 213800. The credit side of this transaction is: Select one: O a. Investment and interest Revenue O b. Cash and loss for sales c. Investment and gains for sale. d. Investment e. Cash and interest Revenue