Leonard Technologies invests $68,000 to acquire $68,000 face value, 12%, five-year corporate bonds on December 31, 2014. The bonds will mature on December 31, 2019. The bonds pay interest semiannually on December 31 and June 30 every year until maturity. Assume Leonard Technologies uses a calendar year. Based on the information provided, which of the following will be included in the journal entry for the transaction on December 31, 2018? O A. a debit to Interest Revenue for $8,160 O B. a credit to Interest Revenue for $8,160 O C. a debit to Interest Revenue for $4,080 OD. a credit to Interest Revenue for $4,080 Amazon Services, Inc. invests its excess cash in Nile Technologies, Inc. and acquires 3,000 shares for $57.00 per share. Amazon Services, Inc. owns less than 1% of Nile's voting stock and plans to hold the stock for two years. While preparing the journal entry to record this transaction, O A. Equity Investments is debited for $171,000 O B. Long-term Investments is credited for $171,000 O C. An equity account is debited for $171,000 OD. Common Stock is debited for $171,000 Gaines Corporation invested $120,000 to acquire 22,000 shares of Owens Technologies, Inc. on March 1, 2018. On July 2, 2019, Owens pays a cash dividend of $3.25 per share. The investment is classified as equity securities with no significant influence. Which of the following is the correct journal entry to record the transaction on July 2, 2019? 71,500 O A. Cash Equity Investments 71,500 71,500 71,500 71,500 O B. Cash Retained Earnings O C. Equity Investments Cash OD. Cash Dividend Revenue 71,500 71,500 71,500 Premier Services, Inc. pays $2,250,000 to acquire 35% of voting stock of Blue Investments, Inc. on March 5, 2019. Which of the following is the correct journal entry for the transaction? O A. Cash Revenue from Investments 2,250,000 2,250,000 O B. Common Stock HoldingsBlue Investments, Inc. Cash 2,250,000 2,250,000 Blue Investments, Inc. 2,250,000 C. Equity Investments Cash 2,250,000 OD. Cash Equity Investments 2,250,000 Blue Investments, Inc. 2,250,000 Global Commerce Corporation purchased trading debt investments for $22,000 on December 31, 2018. There is a decrease of $5,200 in the fair value of the trading debt investments by the end of the year 2019. Which of the following is the correct journal entry? 5,200 5,200 5,200 5,200 O A. Unrealized Holding Loss-Trading Fair Value AdjustmentTrading OB. Unrealized Holding LossTrading Retained Earnings O C. Trading Debt Investments Unrealized Holding LossTrading OD. Fair Value AdjustmentTrading Unrealized Holding Loss-Trading 5,200 5,200 5,200 5,200