Landmark Corp. buys $320,000 of Schroeter Company's 9%, 5-year bonds payable at par value on September 1. Interest payments are made 157 semiannually. Landmark plans to hold the bonds for the 5-year life. When the bonds mature, the journal entry to record the proceeds will be: Skipped Multiple Choice Debit Cash $320,000; credit Interest Revenue $320,00o. Debit Long-Term Investments-HTM $320,000; credit Cash $320,000. Debit Cash $320,000; credit Interest Receivable $320,000. Debit Cash $320,000; credit Bonds Payable $320,000. Debit Cash $320,000; credit Long-Term Investments-HTM $320,000