On January 1, 2019, Royal Products purchases 100 Pinnacle Inc. 8%, 10-year, $1,000 bonds, while Regal Enterprises purchases 110 Apex Inc. 7.8%, 10-year, $1,000 bonds. Both bonds pay interest annually on January 1, and both Royals fiscal year and Regals fiscal year end on December 31. Later, on January 1, 2020, Royal sells 25 of its bonds, while Regal sells 30 of its bonds. When Royal and Regal make journal entries related to their bond investments on January 1, 2021, Royal will credit ________ for ________ less than Regal will.

Interest Revenue; $400

Interest Revenue; $240

Interest Receivable; $400

Interest Receivable; $240