A Short-Term Investment in a U $\begin{array}{lc}\text { Cash } & 25,000 \\\quad \text { Short - Term Investments } && 24,200 \\\text { Interest Income } && 800\end{array}$

A short-term investment in a U.S.Treasury bill costs $24,200 and will mature in six months at $25,000.Management intends to hold the investment until it matures.The entry to record receipt of cash at maturity is: (No prior entries were made to recognize revenue.)

A)
$\begin{array}{lc}\text { Cash } & 25,000 \\\quad \text { Short - Term Investments } && 24,200 \\\text { Interest Income } && 800\end{array}$
B)
$\begin{array}{llr} \text {Cash } &25,000\\ \text { Short - Term Investments } &&25,000\\\end{array}$

C)
$\begin{array}{llr} \text {Cash } &24,000\\ \text { Short - Term Investments } &&24,000\\\end{array}$

D)
$\begin{array}{lc}\text { Cash } & 25,000 \\\text { Short - Term Investments } && 24,200 \\\text { Gain on Sale of Investments } && 800\end{array}$