6. On January 1, 2014, Brenner Company sold at face value, a $1,000, 6% bond that pays interest semiannually on July 1 and January 1. Brenner Company has a calendar year end. The entry for the first payment of interest on July 1, 2014, is a. Cash ............ Interest Payable........... b. Cash.......... Interest Revenue .... C. Interest Expense...... Cash ....... d. Interest Receivable...... Cash 30 60 30 60 30 60 30 60

6. On January 1, 2014 , Brenner Company sold at face value, a $1,000,6% bond that pays interest semiannually on July 1 and January 1. Brenner Company has a calendar year end. The entry for the first payment of interest on July 1, 2014, is a. Cash 30 Interest Payable 30 b. Cash 60 Interest Revenue 60 c. Interest Expense 30 Cash 30 d. Interest Receivable 60 Cash 60