14. On February 1, 20x1, Dawson Brothers purchased as a short-term investment five $1,000 Doyle Publishing Company 20-year 6% bonds at 98 plus a brokerage fee of $40. Bond interest is paid semiannually on February 1 and August 1. Which of the following journal entries correctly records this purchase on February 1, 20x1? A. Short-Term Investments-Bonds $4,940 Cash $4,940 B. Short-Term Investments-Bonds $4,940 150 Bond Interest Receivable Cash $5,090 C. Short-Term Investments-Bonds $4,900 Cash $4,900 D. Short-Term Investments-Bonds $4,900 150 Bond Interest Receivable Cash $5,050