题目内容
（请给出正确答案）
[主观题]
ABC Co. Ltd. sold marketable securities costing $80 000 for $92 000 cash. In the company's
income statement and statement of cash flows, respectively, this will appear as______.
A．a $12 000 gain and a $92 000 cash receipt
B．a $92 000 gain and a $80 000 cash receipt
C．a $12 000 gain and a $80 000 cash receipt
D．a $92 000 sale and a $92 000 cash receipt
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