On January $1,2021,$ Windows and Doors Ltd$.$ purchased at face value, a $$1,000,5\%,$ bond that pays interest on January $1$ and July $1.$ Windows and Doors has a calendar year end. The entry for the receipt of interest on July $1,2021,$ is

Select one:

A$.$

Interest Receivable $25$

Interest Revenue $25$

B$.$

Cash $25$

Interest Revenue $25$

C$.$

Cash $50$

Interest Revenue $50$

D$.$

Interest Receivable $50$

Interest Revenue $50$