Landmark buys $310,000 of Schroeter Company's 9% five-year bonds payable at par value on September 1. Interest payments are made semiannually on March 1 and September 1. The journal entry Landmark should record to accrue interest earned at year-end December 31 is (Do not round your intermediate calculations):

a. Debit Cash $9,300, credit Interest Revenue $9,300.

b. Debit Interest Receivable $13,950, credit Interest Revenue $13,950.

c. Debit Interest Revenue $9,300, credit Interest Receivable $9,300.

d. Debit Cash $13,950, credit Interest Revenue $13,950.

e. Debit Interest Receivable $9,300, credit Interest Revenue $9,300.