Landmark buys $310.000 of SRW Company's 9%,4 year bonds payable, at par value on July 1 . Interest poyments are made semiannuntly on December 31 and June 30. The jeurnal entry Landrrark shousd maice to thcord interest eamed and received on December 31 is: Mutale Choice Debit Casists,950, aedi interest Reverue 314,950. Debit Cash 527.900, creda interest Revenue $27900 Debat Cash 96.975, credit irtered Revenue 56,975. Dobit internit Revroue \$3950, ereat Cun 113.950