Barnes Company holds $50,000 of 8% bonds that mature in six years as a held-to-maturity security. Which of the following is the correct journal entry to record the receipt of the semiannual interest payment?

Select one:

a. debit Cash, $4,000; credit Unrealized Gain-Equity, $4,000.

b. debit Unrealized Gain-Equity, $2,000; credit Cash, $2,000.

c. debit Cash, $2,000; credit Interest Revenue, $2,000.

d. debit Cash, $4,000; credit Long-Term InvestmentsHTM, $4,000.

e. debt Cash, $2,000; credit Long-Term InvestmentsHTM, $2000.