Taylor Insurance Company invests $$210,000$ to acquire $$210,000$ face value, $5\%,$ five $-$ year corporate bonds on December $31,2025.$ The bonds pay interest semiannually on June $30$ and December $31$ every year until maturity. Assume Taylor Insurance Company uses a calendar year. Based on the information provided, which of the following is the journal entry for the transaction on December $31,2026?$

A$.$ A debit to Cash for $$5,250$; and a credit to Interest Revenue for $$5,250.$

B$.$ A debit to Interest Revenue for $$5,250$; and a credit to Cash for $$5,250.$

C$.$ A debit to Interest Revenue for $$10,500$; and a credit to Cash for $$10,500.$

D$.$ A debit to Cash for $$10,500$; and a credit to Interest Revenue for $$10,500.$