On October 1, 2021. janser Company acquired 1.200, 51,000,9% bonds at 97 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 Jansen's available for sale portfolio. The preferred entry to record the purchase of the bonds on October 1, 2021 is: Debt Investments 1,164,000 Interest Receivable 45,000 Cash 1,209,000 Debt Investments 1,200,000 Interest Revenue 45,000 Discount on Debt Investments 36,000 Cash 1,209,000 Debt investments 1,164,000 Interest Revenue 45,000 Cash 1,209,000 Debt Investments 1,209,000 Cash 1,209,000 None of these answers are correct. Hooker Corporation declares and distributes a cash dividend that is a result of current earnings. How will the receipt of those dividends affect the investment account of the investor under each of the following accounting methods? Equity Method Eair Valve Method No Effect No Effect Decrease No Effect No Effect Decrease Increase Decrease None of these answers are correct