Wheat Corporation pays $530,000 for 100,000 shares to acquire 40% common stock of Grain Investments, Inc. on January 5, 2018. Wheat Corporation sells 20,000 shares for $40,000 on January 6, 2018. Which of the following is the correct journal entry for the transaction on January 6, 2018? (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.) 106,000 106,000 106,000 40,000 66,000 O A. Cash Equity InvestmentsGrain Investments, Inc. O B. Equity InvestmentsGrain Investments, Inc. Cash Loss on Disposal OC. Cash Loss on Disposal Equity InvestmentsGrain Investments, Inc. OD. Equity InvestmentsGrain Investments, Inc. Cash 40,000 66,000 106,000 106,000 106,000