On October 1, 2017, the Sun Company acquired 9% bonds of Jack's Company with a face value of $400,000 for $412,000 plus accrued interest. Interest is payable on June 30 and December 31. How would Sun record the initial bond investment to be held-to-maturity?

Investment in Held-to-Maturity Debt Securities 412,000 Interest Income 9,360 a. Cash 421,360 Investment in Held-to-Maturity Debt Securities 412,000 Interest Income 9,000 Cash 421,000 Investment in Held-to-Maturity Debt Securities 421,000 Cash 421,000 Investment in Held-to-Maturity Debt Securities 412,000 d. Cash 412,000 b. C.