Landmark Corp

Landmark Corp.buys $300,000 of Schroeter Company's 8% five-year bonds payable at par value on September 1.Interest payments are made semiannually.Landmark plans to hold the bonds for the five year life.When the bonds mature,the journal entry to record the proceeds will be:

A) Debit Long-Term Investments-HTM $300,000;credit Cash $300,000.
B) Debit Cash $300,000;credit Interest Revenue $300,000.
C) Debit Cash $300,000;credit Long-Term Investments-HTM $300,000.
D) Debit Cash $300,000;credit Interest Receivable $300,000.
E) Debit Cash $300,000;credit Bonds Payable $300,000.