On January 1, Waterway Company purchased as a short-term investment a $3300,8% bond for $3300. The bond pays interest on January 1. The bond is sold on July 1 for $3500 plus accrued interest. Interest has not been accrued since the last interest payment date. What is the entry to record the cash proceeds at the time the bond is sold? 3500 O Cash Debt Investments Gain on Sale of Debt Investments 3300 200 3500 O Cash Debt Investments 3500 3632 3300 Cash Debt Investments Gain on Sale of Debt Investments Interest Revenue 200 132 3632 O Cash Debt Investments Interest Revenue 3500 132