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 the ValleyView.) The journal entries to record the sale of securities available-for-sale on August 15, 2013.

A) Cash.......................480,000
Unrealized Holding Gain on Securities Available-for-Sale.......... 35,000
Marketable Securities.............. 435,000
Realized Gain on Sale of Securities Available-for-Sale.......... 80,000

B) Marketable Securities................435,000
Realized Gain on Sale of Securities Available-for-sale.............. 80,000
Cash................... 480,000
Unrealized Holding Gain on Securities Available-for-Sale.............. 35,000

C) Cash......................480,000
Realized Holding Gain on Securities Available-for-Sale......... 35,000
Marketable Securities.................... 435,000
Unrealized Gain on Sale of Securities Available-for-sale................ 80,000

D) Marketable Securities.........435,000
Unrealized Gain on Sale of Securities Available-for-sale..............80,000
Cash.............. 480,000
Realized Holding Gain on Securities Available-for-Sale............. 35,000

E) none of the above