On October 1, 2010, the Stu Company Acquired 8% Bonds $\begin{array} { l } \text { Investment in Held-to-Maturity Bonds }&312,000 \\\text { Interest Revenue }&6,240 \\\text { Cash }&318,240\end{array}$

On October 1, 2010, the Stu Company acquired 8% bonds of Jackson Company with a face value of $300, 000 for $312, 000 plus accrued interest.Interest is payable on June 30 and December 31.How would Stu record the initial bond investment to be held to maturity?

A)
$\begin{array} { l } \text { Investment in Held-to-Maturity Bonds }&312,000 \\\text { Interest Revenue }&6,240 \\\text { Cash }&318,240\end{array}$
B)
$\begin{array} { l } \text { Investment in Held-to-Maturity Bonds }&312,000 \\\text { Interest Revenue } &6,000\\\text { Cash }&318,000\end{array}$
C)
$\begin{array}{lc}\text { Investment in Held-to-Maturity Bonds }&318,000 \\\text { Cash } &318,000\end{array}$
D)
$\begin{array}{lc}\text { Investment in Held-to-Maturity Bonds }&318,000 \\\text { Cash } &318,000\end{array}$ .