Regarding accounting entries for debt securities$,$ which of the following is true?

A$.$ Investments in debt securities are recorded at cost$,$ including any brokerage fees paid.

B$.$ Debt securities disposed of at maturity are recorded with a debit to the Short $-$ term or Long $-$ term Investments account and a credit to Cash.

C$.$ The receipt of interest revenue is recorded with a debit to Interest Revenue and a credit to Cash.

D$.$ The receipt of interest revenue is recorded with a debit to Cash and a credit to Held $-$ to $-$ Maturity Debt Investments.