On January 1,2015,Dodge Company Purchases $100,000,6% Bonds at a Price

On January 1,2015,Dodge Company purchases $100,000,6% bonds at a price of 90.4 and a maturity date of January 1,2025.Dodge Company intends to hold the bonds until their maturity date.Interest is paid semiannually,on January 1 and July 1.Dodge Company has a calendar year end.The entry to record the purchase of the bond investment on January 1,2015,is:

A) debit Held-to-Maturity Investment in Bonds for $100,000 and credit Cash for $100,000.
B) debit Held-to-Maturity Investment in Bonds for $90,400 and credit Cash for $90,400.
C) debit Cash for $100,000 and credit Bonds Payable for $100,000.
D) debit Cash for $90,400 and credit Investment in Bonds for $90,400.