The Entry to Record a Sale of Available-For-Sale Securities for $65

The entry to record a sale of available-for-sale securities for $65, 000 on January 3, 2011, that were purchased for $52, 000 on November 21, 2010, and had a fair value on December 31, 2010, of $57, 000 would include a

A) credit to Unrealized Increase/Decrease in Value of Available-for-Sale Securities of $8, 000
B) debit to Unrealized Increase/Decrease in Value of Available-for-Sale Securities of $5, 000
C) debit to Allowance for Change in Value of Investment of $5, 000
D) credit to Gain on Disposal of Securities Available for Sale of $8, 000