How to stream audio from PC to Android Device over Bluetooth

I have a rooted Android Device running Android 2.3 Gingerbread and a PC(with Bluetooth dongle) running windows 7.

My mobile has Bluetooth with A2DP support. I want to output the audio(not just music) of my PC to my Android Device over Bluetooth. i.e. I want my android device to work as an Audio Output Device(like headset) for my PC.

How to do it?