Nagen Company Had These Transactions Pertaining to Share Investments: Feb

Nagen Company had these transactions pertaining to share investments: Feb. 1 Purchased 2,000 shares of Horton Company (10%) for ₤34,000 cash.
June 1 Received cash dividends of ₤2 per share on Horton shares.
Oct) 1 Sold 800 Horton shares for ₤.15,600.
The entry to record the sale of the shares would include a

A) debit to Cash for ₤13,600.
B) credit to Gain on Sale of Share Investments for ₤3,600.
C) debit to Share Investments for ₤13,600.
D) credit to Gain on Sale of Share Investments for ₤2,000.