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. O B. All investments in debt securities are categorized as long-term assets. O C. When recording the receipt of interest revenue on Trading Debt Investments, Interest Revenue is credited O D. Debt securities include Held-to-Maturity Debt Investments, Trading Debt Investments, and Available-for-Sale Debt Investments