28 Barnes Company purchased $58,000 of 10.0% bonds at par. The bonds mature in six years and are a held-to-maturity security. Which of the following is the correct journal entry to record the receipt of the semiannual interest payment? Multiple Choice debit Unrealized Gain-Equity, $2,900; credit Cash, $2,900. debt Cash, $2,900; credit Long-Term Investments-HTM, $2,900. debit Cash, $2,900; credit Interest Revenue, $2,900. debit Cash, $5,800; credit Unrealized Gain-Equity, $5,800. debit Cash, $5,800; credit Long-Term Investments-HTM, $5,800