The Following Information Is Related to the Short-Term Passive Investments

The following information is related to the short-term passive investments of Solo Company. Securities held on December 31, 2016 are described in the table below.
$\begin{array}{|r|r|r|r|r|r|}\hline\text { Securities } &\text { No. of }& \text { Cost/Share } &\text { Total } & \text { Value/Share } &\text { Total Market } \\&\text { Shares }&&\text { Cost }&&\text { Value }\\\hline\text { AAA } & 100 & \$ 29 & \$ 2,900 & \$ 34 & \$ 3,400 \\\hline \text { BBB } & 250 & 30 & 7,500 & 28 & 7,000 \\\hline \text { CCC } & 150 & 16 & 2,400 & 20 & 3,000 \\\hline&&&\$12,800&&\$13,400\\\hline\end{array}$
Early in 2017, the company sold 50 shares of BBB for $26 per share. During 2017, Solo received dividends of $3 per share on the remaining 200 shares of BBB. The per-share market value of BBB on December 31, 2017, was $24. During 2018, Solo sold the remaining 200 shares of BBB stock for $26 per share.
The journal entry to record the sale of 200 shares of BBB stock in 2018 is:
a.
$\begin{array}{lrr} \text { Cash } &5,200\\ \text { Short-term Equity Investments } &&4,800\\ \text { Unrealized Gain } &&400\\\end{array}$

b.
$\begin{array}{lrr} \text { Cash } &5,200\\ \text { Unrealized Loss } &&400\\ \text { Trading Securities} &&4,800\\\end{array}$

c.
$\begin{array}{lrr} \text { Cash} &5,200\\ \text {Short-term Equity Investments } &&4,800\\ \text { Gain on Sale of Investments } &400\\\end{array}$

d.
$\begin{array}{lrr} \text { Short-term Equity Investments} &6,000\\ \text { Gain on Sale of Investements } &&800\\ \text { Cash } &5,200\\\end{array}$