On August 1, 2018, Crane Company acquired 1190, $1000, 8% bonds at 98 plus accrued interest. The bonds were dated May 1, 2018, and mature on April 30, 2024, with interest paid each October 31 and April 30. The bonds will be added to Cranes available-for-sale portfolio. The preferred entry to record the purchase of the bonds on August 1, 2018 is

Debt Investments	1166200
Interest Revenue	23800
Cash		1190000

Debt Investments	1166200
Interest Receivable	23800
Cash		1190000

Debt Investments	1190000
Interest Revenue	23800
Discount on Debt Investments		23800
Cash		1190000

Debt Investments	1190000
Cash		1190000