2 On January 1, 2021, Rupar Retailers purchased $150,000 of Anand Company bonds at a discount of $10,000. The Anand bonds pay 6% interest but were purchased when the market interest rate was 7% for bonds of similar risk and maturity. The bonds pay interest semiannually on June 30 and December 31 of each year, Rupar accounts for the bonds as a held-to-maturity investment, and uses the effective interest method. In Rupar's December 31, 2021, journal entry to record the second period of interest, Rupar would record a credit to interest revenue 00.40:55 of Multiple Choice O $4.914 $4.900 $4,500