On April 1, 2017 the Reba Company purchased 10%, $800,000 bonds of the Trading Up Company at par plus accrued interest. These bonds were classified as an investment in trading securities. The bonds pay interest on June 30 and December 31 each year. The entry by Reba on April 1, 2017, would include a

credit to Interest Income of $20,000

debit to Interest Expense of $20,000

debit to Investment in Trading Securities of $820,000

credit to Cash of $820,000