On January 1, 2021, Rupar Retailers purchased $130.000 of Anand Company bonds at a discount of $5,000. The Anand bonds pay 7% interest but were purchased when the market interest rate was 8% for bonds of similar nsk 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 Rupars December 31, 2021, journal entry to record the second period of interest. Rupar would record a credit to interest revenue of Muple Choice O $5.018 $5,000 $4550 $5.200