27-2B June 30 2019. On January 1, 2019, Parsons Company purchased $84,000,10 year, 7% government bonds at 100 . The semi-annual interest payment dates are June 30 and December 31. Journalize the receipt of interest at December 31 , 2019. Debit Cash \$ 5,880 ; Credit Interest Revenue $5,880 Debit Cash \$29,400 ; Credit Interest Revenue $29,400 Debit Cash \$ 2,940 ; Credit Interest Revenue $2,940