Barnes Company purchased $80,000 of 11.0% 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, $4,400, credit Long-Term Investments-HTM, $4,400. debit Cash, $8,800; credit Unrealized Galn-Equity, $8,800. debit Unrealized Gain-Equity, $4,400, credit Cash, $4,400. debit Cash, $8,800, credit Long-Term Investments-HTM, $8,800. debit Cash, $4,400; credit Interest Revenue, $4,400