On January 1, 2024, 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, 2024, journal entry to record the second period of interest, Rupar would record a credit to interest revenue of:

A: 4,960

B: 4,976

C: 4,550

D: 5,200