The Bradford Company issued 8% bonds, dated January 1, with a face amount of $50 million on January 1, 2013 to Saxton-Bose Corporation. The bonds mature on December 31, 2032 (20 years). For bonds of similar risk and maturity, the market yield is 10%. Interest is paid semiannually on June 30 and December

3.	Prepare the journal entry to record interest revenue on December 31, 2013 (at the effective rate).

1. DR bond investment 5000000 CR DOB 8579320 CR Cash 41420680

2 DR CASH 2000000 DR DOB 71034 CR Interest Revenue 2071034

I cant seem to get # 3! Please help!!!!