Regarding accounting entries for debtsecurities, which of the following istrue?

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

B. Debt securities disposed of at maturity are recorded with a debit to theShort-term orLong-term Investments account and a credit to Cash.

C. The receipt of interest revenue is recorded with a debit to Cash and a credit toHeld-to-Maturity Debt Investments.

D. Investments in debt securities are recorded atcost, including any brokerage fees paid.