On November 1, 2018, Sigma Inc. invests in $1,000,000 of 5%, 10-year bonds issued by Microsoft Corporation, intending to hold the bonds until their maturity. The bonds pay interest each January 1 and July 1. What account related to the bonds will be on Sigma’s income statement for the year ended December 31, 2018?

a. Interest revenue

b. Interest expense

c. Interest receivable

d. Interest payable