Accruex Corporation Invests Excess Cash of $25,000 in Corporate Bonds

Accruex Corporation invests excess cash of $25,000 in corporate bonds on March 30,2017.The bonds will mature in two years from the date of purchase.When the bonds mature in 2019,Accruex plans to use the cash for its business expansion.Which of the following is included in the journal entry on March 30,2017?

A) a debit to Long-term Investments-Held-to-Maturity for $25,000
B) a debit to Short-term Investments-U.S.Treasury Notes for $25,000
C) a debit to Long-term Investments-Available-for-Sale for $25,000
D) a credit to Long-term Investments-Available-for-Sale for $25,000