J.P. Industries purchased 2,000 shares of Yang's common stock for $143,000 as a long-term investment. The investment is classified as available-for-sale securities. The par value of the stock was $1 per share. J.P. paid $375 in commissions on the transaction. J.P.'s entry to record the purchase transaction would include a:

Credit to Common Stock for $2,000.

Credit to Common Stock for $143,000.

Credit to Common Stock for $143,375.

Debit to Long-Term Investments-AFS for $143,000.

Debit to Long-Term Investments-AFS for $143,375.