13. On January 1, Winston Company purchased as an investment a $1,000, 5% bond for $1,000. The bond pays interest on January 1. What is the entry to record the interest accrual on December 31? a. Interest Receivable ................ 50 Interest Revenue 50 b. Debt Investments 25 Page 2 / 6 Interest Revenue 25 c. Interest Receivable ........ 25 Interest Revenue 25 d. Debt Investments . 50 Interest Revenue 50