On January 1, 2020, National Retail purchased $100,000 of GEH Company bonds at a discount of $10,000. The GEH bonds pay 6% interest but were purchased when the market interest rate was 8% for bonds of similar risk and maturity. The bonds pay interest semiannually on June 30 and December 31 of each year. National Retail accounts for the bonds as a held-to-maturity investment and uses the effective interest method. In National Retails December 31, 2020, journal entry to record the second period of interest would include a credit to interest revenue of: a. $7,336 b. $3,336 c. $3,000 d. $3,624 e. $3,600