On January 1 2017 Brenner Company Purchased at Face Value $\begin{array}{llr} \text { Cash } &110\\ \text { Interest Revenue } &&110\\\end{array}$

On January 1 2017 Brenner Company purchased at face value a $1000 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 2018 is a.
$\begin{array}{llr} \text { Cash } &110\\ \text { Interest Revenue } &&110\\\end{array}$

b.
$\begin{array}{llr} \text { Cash } &100\\ \text { Interest Revenue } &&100\\\end{array}$

c.
$\begin{array}{llr} \text { Cash } &40\\ \text { Interest Revenue } &&40\\\end{array}$

d.
$\begin{array}{llr} \text { Cash } &100\\ \text { Interest Receivable} &&100\\\end{array}$