On January $1,20$X$1,$ The West Indies Company purchased bonds issued by Harbor Industries with a face amount of $$50,000.$ The bonds pay $4\%$ interest semi$-$annually on June $30$ and December $31.$ The bonds sold for $$47,812,$ which reflects a $5\%$ market rate. The entry to record the December $31,201$ receipt of interest will include

a debit to Cash for $$1,200.$

a credit to Interest Revenue for $$1,000.$

a debit to Investment in Harbor Industries Bonds for $$200.$

a credit to Discount on Bonds for $$391.$