Ruben Company purchased $100,000 of Evans Company bonds at 100 plus $1,500 in accrued interest. The bond interest rate is 8% and interest is paid semiannually. The journal entry to record the purchase would be

A.) debit InvestmentEvans Company Bonds, $100,000; credit Cash $100,000

B.) debit InvestmentEvans Company Bonds, $101,500; credit Cash, $101,500

C.) debit InvestmentEvans Company Bonds, $100,000, and Interest Receivable $1,500; credit Cash $101,500

D.) debit InvestmentEvans Company Bonds, $100,000; credit Interest Revenue, $1,500, and Cash, $98,500