On August 1, 2020, BC Company acquired $ 120,000 (face value) 10% bonds of Vancouver Corporation at 102 plus accrued interest. The bonds were dated May 1, 2020, and mature on April 30, 2023, with interest payable each October 31 and April 30. The bonds will be held to maturity. Assuming the amortized cost model is used the entry to record the purchase of the bonds on August 1, 2020 is Bond Investment at Amortized Cost. 125,400 dr 125,400 C Cash Ob Bond Investment at Amortized Cost 122,400 de 3,000 dr Interest Income Cash 125,400C Bond Investment at Amortized Cost. 120,000di Premium on Bonds 5,400 dr Cash 125,400 gr Od Bond Investment at Amortized Cost Interest Income 125,400 dr 3,000 cr 122,400 C Cash