Five Percent Bonds with a Total Face Value of $12,000

Multiple Choice

Five percent bonds with a total face value of $12,000 were purchased at par during the year.The last interest payment for the year was received on July 31.The bonds pay interest semiannually.The adjusting entry at December 31 would include a

A) debit to interest revenue of $600.
B) debit to interest revenue of $250.
C) credit to interest revenue of $300.
D) credit to interest revenue of $250.