Barnes Company purchased $78,000 of 10.5% bonds at par. The bonds mature in six years and are classified as a held-to-maturity security. Which of the following is the correct journal entry to record the receipt of the usual semiannual interest payment? Multiple Choice debit Cash, $8,190, credit Long-Term Investments-HTM, $8,190. debit Cash, $8,190, credit Unrealized Gain-Equity, $8,190. debit Unrealized Gain-Equity, $4,095; credit Cash, $4,095. Oo oo debit Cash, $4,095, credit Interest Revenue, $4,095. debit Cash, $4,095; credit Long-Term Investments-HTM, $4,095