On January 1,2019,Dodge Company Purchases $106,000,4% Bonds at a Price

On January 1,2019,Dodge Company purchases $106,000,4% bonds at a price of 90.5 and a maturity date of January 1,2029.Dodge Company intends to hold the bonds until their maturity date and has the ability to do so.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 1,2019,is:

A) debit Held-to-Maturity Investment in Bonds for $106,000 and credit Cash for $106,000.
B) debit Held-to-Maturity Investment in Bonds for $95,930 and credit Cash for $95,930.
C) debit Cash for $106,000 and credit Bonds Payable for $106,000.
D) debit Cash for $95,930 and credit Investment in Bonds for $95,930.