Garfield Company purchased, on January 1, 2017, as a available-for-sale investment, $80,000 of the 9% 5year bonds of Chester Corporation for $74,086 which provides an 11% return. Assume effective-interest amortization is used, and the bonds have a year-end fair value of $75.500. Prepare Garfield's journal entries for the purchase of the investment. O Debt Investments $74,086 Cash $74,086 O Bonds Payable $74,086 Cash $74,086 Cash $74,086 Debt Investments $74,086 Debt Investments $72.000 Cash $72.000