What Is the Appropriate Journal Entry to Record the Sale $\begin{array}{llr} \text { Cash } &150,000\\ \text { Investment in Hetly } &&150,000\\\end{array}$

What is the appropriate journal entry to record the sale of the 10,000 shares?
A.
$\begin{array}{llr} \text { Cash } &150,000\\ \text { Investment in Hetly } &&150,000\\\end{array}$


B.
$\begin{array}{llr} \text { Cash } &150,000\\ \text { Investment in Hetly } &&130,000\\ \text { Gain on sale of investinent } &&20,000\end{array}$


C.
$\begin{array}{llr} \text { Cash } &150,000\\ \text { Loss on investment } &1,000\\ \text { Investment in Hetly } &&151,000\end{array}$

D.
$\begin{array}{llr} \text { Cash } &150,000\\ \text { Investment in Hetly } &&149,000\\ \text { Gain on sale of investinent } &&1,000\end{array}$


E.
$\begin{array}{llr} \text { Cash } &150,000\\ \text { Loss on sale of investment } &10,000\\ \text { Investment in Hetly } &&160,000\end{array}$

A) A Above
B) B Above
C) C Above
D) D Above
E) E Above