Barr Company acquires 60, 10%, 5 years, $1,000 Community bonds on January 1, 2010 for $61,250. This

Question:

Barr Company acquires 60, 10%, 5 years, $1,000 Community bonds on January 1, 2010 for $61,250. This includes a brokerage commission of $1,250.The journal entry to record this investment includes a debit to
a. Debt Investments for $60,000.
b. Debt Investments for $61,250.
c. Cash for $61,250.
d. Stock Investments for $60,000