Which of the following statements regarding debt securities is incorrect? O A. If a Held-to-Maturity Debt Investment is purchased at a discount or premium, the discount/premium must be amortized when the interest revenue is earned. OB. When recording the receipt of interest revenue on Trading Debt Investments, Interest Revenue is credited. OC. All investments in debt securities are categorized as long-term assets. O D. Debt securities include Held-to-Maturity Debt Investments, Trading Debt Investments, and Available-for-Sale Debt Investments