On August 1, 2007, Witten Co. acquired 200, $1,000, 9% bonds at 102 plus accrued interest. The bonds were dated May 1, 2007, and mature on April 30, 2013, with interest paid each October 31 and April 30. The bonds will be added to Wittens available-for-sale portfolio. The preferred entry to record the purchase of the bonds on August 1, 2007 is