Morgan Corporation has excess cash to invest and pays $$100,000$ to buy $7\%,$ five $-$ year bonds of Roberts Corporation, at face value, on June $30,2024.$ The bonds pay interest on June $30$ and December $31.$ Morgan intends to and has the ability to hold the bonds to maturity. The bonds are disposed of$,$ at face value, on June $30$ two years later. The journal entry for June $30,2024$ is:

A$.$ Held $-$ to $-$ Maturity Debt Investments

$100,000$

Cash

B$.$ Cash

$100,000$

Equity Investments

C$.$ Equity Investments

$100,000$

Cash

D$.$ Cash

$100,000$

Held $-$ to $-$ Maturity Debt Investments