Barnes Company purchased $68,000 o 8 nterest payment % bonds at par The bonds mature in six ears and are a held to ma rry secun wh of the fol o n s the correct ou mal entry to record herece to the semiannual Multiple Choice debit Unrealized Gain-Equity, $2.720; credit Cosh, $2,720. debit Cash, S5,440; credit Long-Term Investments-HTM, $5.440 debit Cash, $5,440, credit Unrealized Gain-Equity, $5,440 debt Cash, $2720; credit Long-Term Investments-HTM, 52720. debit Cosh, $2.720; credit Interest Revenue, $2720