On August 1, 2021, Wildhorse Company acquired 1290, $1000, 8% bonds at 98 plus accrued interest. The bonds were dated May 1, 2018, and mature on April 30, 2027, with interest paid each October 31 and April 30. The bonds will be added to Wildhorse's available-for-sale portfolio. The preferred entry to record the purchase of the bonds on August 1, 2021 is

Debt Investments 1290000

Cash 1290000

Debt Investments 1290000

Interest Revenue 25800

Discount on Debt Investments 25800

Cash 1290000

Debt Investments 1264200

Interest Receivable 25800

Cash 1290000

Debt Investments 1264200

Interest Revenue 25800

Cash 1290000