Key Company acquires 60, 10%, 5 year, $1,000 Community bonds on January 1, 2013 for $61,250. This includes a brokerage commission of $1,250. Assume Community pays interest on January 1 and July 1, and the July 1 entry was made correctly. The journal entry at December 31, 2013 would include a credit to...?

	Interest Receivable for $3,000.
	Interest Revenue for $6,000.
	Accrued Expense for $6,000.
	Interest Revenue for $3,000.