13. On August 1, 2020, the McCellen Company acquired $100.000,8% bonds of Lankford Co. for $104,000. The bonds were dated August 1, 2020, and mature on July 31, 2025, with interest payable each January 31 and July 31. McCellen plans on holding the bonds till their maturity. What entry should McCellen make to record the purchase of the bonds on August 1, 2020? A. 104,000 2,000 106,000 104,000 Debt Investments Interest Receivable Cash Debt Investments Cash Debt Investments Accrued Interest Receivable Cash Debt Investments Premium on Debt Securities Cash 104,000 106,000 2,000 104,000 100,000 6,000 106,000