Landmark buys $$390,000$ of SRW Company's $10\%,4-$year bonds payable, at par value on July $1.$ Interest payments are made semiannually on December $31$ and June $30.$ The journal entry Landmark should make to record interest earned and received on December $31$ is:

Multiple Choice

Debit Cash $$9,750,$ credit Interest Revenue $$9,750.$

Debit Cash $$19,500,$ credit Interest Revenue $$19,500.$

Debit Interest Receivable $$19,500,$ credit Interest Revenue $$19,500.$

Debit Interest Revenue $$19,500,$ credit Cash $$19,500.$

Debit Cash $$39,000,$ credit Interest Revenue $$39,000.$