Sutcliff Company acquires 100 Trout Inc. 10%, semiannual 20-year $1,000 bonds on January 1, 2020, for $106.000, plus brokerage fees of $2,000. Sutcliff receives net proceeds of $103,000 on the sale of the Trout Inc. bonds on January 1, 2021, after receiving the interest due. The entry to record the sale would include a credit to Gain on Sale of Debt Investments of $5,000. a debit to Loss on Sale of Debt Investments of $3,000. a credit to Gain on Sale of Debt Investments of $3,000. a debit to Loss on Sale of Debt Investments of $5,000