On January 1, 2021, Rupar Retailers purchased $130,000 of Anand Company bonds at a discount of $6,000. The Anand bonds pay 7% 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. Rupar accounts for the bonds as a held-to-maturity investment, and uses the effective interest method. In Rupar's December 31, 2021, journal entry to record the second period of interest, Rupar would record a credit to interest revenue of: Multiple Choice O $4,976 O $4,960. O $4,550. O $5,200