Stegan Inc. purchased $350,000 of Kioni Corporation 6% bonds at 100 plus accrued interest of $1,750. Interest is received semiannually. Stegan later sold $180,000 of bonds at 98 plus accrued interest of $1,800. The journal entry to record the later sale of the $180,000 bonds would include a:

	a.	credit to Cash for $178, 200
	b.	debit to Investments Kioni Bonds for $180,000
	c.	credit to Loss on Sale of Investment for $3,600
	d.	debit to Loss on Sale of Investment for $3,600