On May 1, 20Y6, Dean Company purchased $200,000 of Horton Company's 12% bonds at 100 plus accrued interest of $8,000. On June 30, 20Y6, Dean Company received its first semiannual interest. On February 1, 20Y7, Dean Company sold $160,000 of the bonds at 103 plus accrued interest. The journal entry Dean Company will record on February 1, 20Y7, will include a.

a. credit to Interest Revenue for $2,400.
b. credit to Gain on Sale of Investments for $2,400.
c. debit to Cash for $82,400
d. credit to Interest Receivable for $1,000.