ValleyView Company ValleyView Company Acquires Common Stock of Kansas Enterprises

ValleyView Company ValleyView Company acquires common stock of Kansas Enterprises for $400,000 on November 1, 2013, and designates this investment as available-for-sale.The fair value of these shares is $435,000 on December 31, 2013.ValleyView sells these shares on August 15, 2014, for $480,000.
(Refer to ValleyView.) The journal entry to record acquisition of securities available-for-sale on November 1, 2013 is:

A) Cash ......................400,000
Marketable Securities ..............400,000
B) Cash ......................400,000
Common Stock ............. . . ..400,000
C) Common Stock .............400,000
Cash ..................... .. 400,000
D) Marketable Securities ........400,000
Cash ....................... 400,000
E) Marketable Securities ........400,000
Common Stock ............. . . ..400,000