Dialogue (Dialogue is $6.99 in the Mac App Store) looks like a simple app that solves a common problem - iPhone in your pocket or bag and a phone call comes in. By utilizing Bluetooth Dialogue is able to connect to your phone and you can answer the call from your Mac.

In addition to that it also adds the ability to record the call.

Sending audio over Bluetooth could possibly introduce audio issues. The developer recommends you use headphones:

For a good and stable audio quality, you need to use a headset while making phone calls with Dialogue. We're using the Apple EarPods.

Screenshots

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Video Demo

Direct link to video

Dialogue for Mac