将下列分录翻译成英文。
借：银行存款                            10 500
   贷：交易性金融资产                   10 000
        投资收益                           500 A.
Dr  bank deposit 10 500       Cr  other operating revenue 10 000             Accrued tax-VAT (output) 500 B.
 Dr  accrued notes 10 000       Cr  bank 10 500 C.
 Dr  Bank deposit 10 500     Cr  Tradable financial asset 10 000         Investment income 500 D.
None of the above.