Which of the following is not generally correct about recording a sale of a debt investment before maturity date?

a. A gain on the sale is the excess of the selling price over the book value of the bonds.

b. The entry to amortize a premium to the date of sale includes a debit to Debt investments.

c. Accrued interest will be received by the seller even though it is not an interest payment date.

d. An entry must be made to amortize a discount to the date of sale.