On January $1,2020,$ Swifty Company purchased at face value, a $$1140,5\%$ bond that pays interest on January $1.$ Swifty Company has a calendar year end. The adjusting entry on December $31,2020,$ is

$$ not required

Cash $57$

Interest Revenue

$57$

Interest Receivable

$57$

Interest Revenue

$57$

Interest Receivable

$57$

Debt Investments

$57$