On December 31, 2017, Short-Term Equity Securities with an Original

On December 31, 2017, short-term equity securities with an original cost of $15,000 have a carrying value on the balance sheet equal to their market value of $20,000. On January 5, 2018, those securities are sold for $18,000. Which of the following would be part of the appropriate entry to record the sale of the securities?

A) A debit to Loss on Sale of Investments for $2,000.
B) A debit to Unrealized Gain for $3,000.
C) A debit to Unrealized Gain for $5,000.
D) A credit to Short-term Equity Investments for $15,000.