Barnes Company purchased $96,000 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, $10,080; credit Unrealized GainEquity, $10,080. debit Unrealized GainEquity, $5,040; credit Cash, $5,040. debit Cash, $10,080; credit Long-Term InvestmentsHTM, $10,080. debit Cash, $5,040; credit Long-Term InvestmentsHTM, $5,040. debit Cash, $5,040; credit Interest Revenue, $5,040.