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 investment 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 debit to Debt investments.
D) A gain on the sale is the excess of the selling price over the book value of the bonds.