Barnes Company purchased $80,000 of 11.0% 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?

a. debit Cash, $8,800; credit Long-Term InvestmentsHTM, $8,800.

b. debit Cash, $8,800; credit Unrealized Gain-Equity, $8,800.

c. debt Cash, $4,400; credit Long-Term InvestmentsHTM, $4,400.

d. debit Cash, $4,400; credit Interest Revenue, $4,400.

e. debit Unrealized Gain-Equity, $4,400; credit Cash, $4,400.