On January 1, 2014, Brenner Company Purchased at Face Value

On January 1, 2014, Brenner Company purchased at face value, a $1,000, 8% bond that pays interest on January 1. Brenner Company has a calendar year end. The adjusting entry on December 31, 2014, is
A) not required.
$\begin{array}{lr}\text {b. Cash }&80\\\quad\text {Interest Revenue }&&80\\\text {c. Interest Receivable }&80\\\quad\text { Interest Revenue}&&80\\\text {d. Interest Receivable }&80\\\quad\text { Debt Investments.}&&80\\\end{array}$