Leotis Asset Management invested in the bonds of DEF Co. on 1/1/22. Leotis intends to hold the bonds until maturity. These 5 - year bonds had a face vale of $500,000, pay 5% interest on 6/30 and 12/31 of each year, and were issued when the market rate of interest was 6%, resulting in a cost of $478,675. Which of the following is the correct journal entry to record the receipt of the interest payment on 6/30/22