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 January 1, 2015 annual interest payment would include a

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