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 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