JP Industries Purchased 2,000 Shares of Yang's Common Stock for $143,000

J.P. Industries purchased 2,000 shares of Yang's common stock for $143,000 as a long-term investment. The investment is classified as available-for-sale securities. The par value of the stock was $1 per share. J.P. paid $375 in commissions on the transaction. J.P.'s entry to record the purchase transaction would include a:

A) Credit to Common Stock for $143,375.
B) Debit to Long-Term Investments-AFS for $143,375.
C) Debit to Long-Term Investments-AFS for $143,000.
D) Credit to Common Stock for $2,000.
E) Credit to Common Stock for $143,000.