When a Company Sells a Short-Term Available-For-Sale Security, the Gain

When a company sells a short-term available-for-sale security, the Gain on the Sale of the Investment in Available-for-Sale Securities account is reported on the:

A) revenues section of the income statement.
B) current assets section of the balance sheet.
C) other revenues and gains section of the income statement.
D) stockholders' equity section of the balance sheet.