The Rolla Company Purchased 10%, $800, 000 Bonds of the Batter

The Rolla Company purchased 10%, $800, 000 bonds of the Batter Up Company at par plus accrued interest on April 1, 2010, as an investment in available-for-sale securities.The bonds pay interest on June 30 and December 31 each year.The entry by Rolla on April 1, 2010, would include a

A) debit to Investment in Available-for-Sale Securities of $820, 000
B) credit to Cash of $820, 000
C) credit to Interest Revenue of $20, 000
D) debit to Interest Expense of $20, 000