Petal Corporation acquires Treetop Inc.'s $100,000, 3-year, 5% bonds on January 1, 2021. The bonds pay interest on January 1 and July 1 each year. The bonds were issued to yield 4%. What will Petal's entry on maturity include?

a, debit to the investment of $100,000

b, credit to an investment of $100,000

c, credit to cash $100,000

d, credit to interest receivable of $5,000