Garfield Company purchased, on January 1, 2017, as a held-to-maturity 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. Prepare Garfield's journal entries for the purchase of the investment. Bonds Payable $74,086 Cash $74,086 O Debt Investment $74 086 Cash $74,086 Debt Invetment $80.000 Cash $80,000 Debt Investment $74,086 Gain-on Debt $5.914 Cash $80.000