of On January 1, 2018, Al-Afia Company purchased OR130, 000 of 10% bonds at par. The bonds are to be held to maturity. The bonds pay interest semiannually on January 1 and July 1 The appropriate journal entry to record the acquisition of the bonds is: . Dr. accounts receivable 130 000 Cr. Investment in bonds 130.000 Ob. Dr. Cash 130,000 Cr Investment in bonds 130,000 c. Dr. Investment in bonds 130,000 Cr. Accounts payable 130.000 Od Dr. Investment in bonds Cr Cash 130,000 130 000 2 The journal entry to record the first interest payment on July 1 is It Ir th O Dr. Cash 13,000 Or. Interest revenue 13,000 O Dr. Interest revenue 6.500 Cr. Cash 6,500