Which of the Following Is Not Generally Correct About Recording

Which of the following is not generally correct about recording a sale of a debt security before maturity date?

A) Accrued interest will be received by the seller even though it is not an interest payment date.
B) An entry must be made to amortize a discount to the date of sale.
C) The entry to amortize a premium to the date of sale includes a credit to the Premium on Investments in Debt Securities.
D) A gain or loss on the sale is not extraordinary.