Ban Co Purchased 50, 5% Waylan Company Bonds on January 1

Ban Co. purchased 50, 5% Waylan Company bonds on January 1, 2014 for $50,500 cash. Interest is payable annually on January 1. The entry to record the December 31, 2015 interest accrual would include a

A) debit to Interest Receivable for $2,500.
B) debit to Interest Revenue for $2,500.
C) credit to Interest Revenue for $2,525.
D) debit to Debt Investments for $2,525.