I cannot figure this one out.Help!

B. the FIFO inventory valuation method. C. a hand-posted ledger account system. D. an inventory card for each item in the inventory. 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? Short-Term Investments-Bonds $4,940 Cash $4,940 B. Short-Term Investments-Bonds $4,940 Bond Interest Receivable 150 Cash $5,090 C. Short-Term Investments-Bonds $4,900 Cash $4,900 D. Short-Term Investments-Bonds $4,900 Bond Interest Receivable 150 Cash $5,050 On February 1, 20X1, as a short-term investment, the Friedman Company purchased face value of $1,000 each at 98 plus accrued