World Co. paid $45,000 to buy 10% Fenridge Power bonds payable. The bonds pay semi-annual interest on June 30^th and December 31st. World Co. paid $100 commission. World Co. intends to hold these bonds for 9 months and then trade them. The entry to record this purchase is?

• Debit to Dividends for $127,000

• Debit to Cash for $127,000

• Debit to Dividends for $50,800

• Credit to Investment in Martok Common Shares for $50,800