On January 1, 2022, Beresford, Inc. purchased $100,000 of Union Corporation bonds at a discount of $5,000. The Union bonds pay 6% 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. Beresford accounts for the bonds as a held-to-maturity investment, and uses the effective interest method. In the journal entry to record interest revenue at 6/30/22, Beresford would record a credit to interest revenue of:

$3,325.

$3,336.

$3,000.

$3,500.