On January 2, 2020, Logan Corporation purchased 2,000 common shares in Downright Corporation for $55 per share and paid a $500 brokerage commission for the purchase. Logan intends to hold this investment for less than a year and classifies it as a Short-Term Investment. The market value of the shares at December 31, 2020, is $58 per share. The entry to record the acquisition of these shares includes O A. a debit to Short-Term Investments for $110,500 OB. a debit to Short-Term Investments for $110,000 O C. a credit to Short-Term Investments for $109,500 OD. a debit to Short-Term Investments for $116,000