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

On January 1, 2014, Brenner Company purchased at face value, a $1,000, 10% bond that pays interest on January 1. Brenner Company has a calendar year end. The entry for the receipt of interest on January 1, 2015 is $\begin{array}{lr}\text { a. Cash}&110\\\quad\text {Interest Revenue }&&110\\\text {b. Cash }&100\\\quad \text { Interest Revenue}&&100\\\text {c. Cash }&50\\\quad\text { Interest Revenue}&&50\\\text {d. Cash. }&100\\\quad\text { Interest Receivable}&&100\\\end{array}$