On January 1, Bacon Company purchased as an investment a $1,000, 7% bond for $1,020. The bond pays interest on January 1 and July 1. What is the entry to record the interest accrual on December 31? a. DR debit investments 35/ CR interest revenue 35 b. DR interest receivable 35/ CR interest revenue 35 c. DR debt investments 70/ CR interest revenue 70 d. DR interest receivable 70/ CR interest revenue 70