Barnes Companypurchased $90,000 of 9.0% bonds at par. The bonds mature in six yearsand are a held-to-maturity security. Which of the following is the correct journal entry to record the receipt of the semiannual interest payment?

Multiple Choice:

• debit Cash, $4,050; credit Interest Revenue, $4,050.
• debt Cash, $4,050; credit Long-Term InvestmentsHTM, $4,050.
• debit Unrealized Gain-Equity, $4,050; credit Cash, $4,050.
• debit Cash, $8,100; credit Long-Term InvestmentsHTM, $8,100.
• debit Cash, $8,100; credit Unrealized Gain-Equity, $8,100.