On Jamaary 1 of the current year, a company paid 5150,000 cash to purchase 7,10-year bonds, with a par value of 5150,000 interest is paid semiannually on June 30 and Decemter 31 . The compary intends to hold these bonds until they mature. Prepare the joumal entries to record the bond purchase Debit Cash 150000 - Credit Bonds 150,000 Debie Debt invertments-HTM, Credit Bends 150,000 Debit Debt Investments-Tradiruc Credt Aonds 150,000 Detit Debt timestments - HTM, Credit Cash 150000 At the end of the accounting period, the owners of debt securities: Must record a gain or loss on the interest income earned. Must record a gain or loss on the dividend income earned. Must record any interest earned on the debt securities during the period. Must report the dividend income accrued on the debt securities. On Jamaary 1 of the current year, a company paid 5150,000 cash to purchase 7,10-year bonds, with a par value of 5150,000 interest is paid semiannually on June 30 and Decemter 31 . The compary intends to hold these bonds until they mature. Prepare the joumal entries to record the bond purchase Debit Cash 150000 - Credit Bonds 150,000 Debie Debt invertments-HTM, Credit Bends 150,000 Debit Debt Investments-Tradiruc Credt Aonds 150,000 Detit Debt timestments - HTM, Credit Cash 150000 At the end of the accounting period, the owners of debt securities: Must record a gain or loss on the interest income earned. Must record a gain or loss on the dividend income earned. Must record any interest earned on the debt securities during the period. Must report the dividend income accrued on the debt securities