On January 1, 2021, Rupar Retallers purchased $120,000 of Anand Company bonds at a discount of $4,000. The Anand bonds pay 6% interest but were purchased when the market interest rate was 9% 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 Ruper's December 31, 2021, journal entry to record the second period of interest, Rupar would record a credit to interest revenue of: Multiple Choice $3,600 $5,400. $5,220. $5,293