On January 1, 2021. Rupar Retailers purchased $120,000 of Anand Company bonds at a premium of $3000. The Anand bonds pay 9% interest but were purchased when the market interest rate was 7% for bonds of similar risk and maturity. The bonds pay interest semiannually on June 30 and December 31 of each year Rupar accounts for the bonds as a held to maturity Investment and uses the effective Interest method in Rupar's December 31, 2021. lournal entry to record the second period of Interest Rupar would record a credit to interest revenue of $4267 54200 $5313 $5400