Investments in debt securities analysis

1) Investments in debt securities should be recorded on the date of acquisition at

A. face value plus brokerage fees and other costs incident to the purchase
B. lower of cost or market
C. market value plus brokerage fees and other costs incident to the purchase
D. market value

2) Securities which could be classified as are

A. warrants
B. redeemable preferred stock
C. municipal bonds
D.