On January 1, 2017, the LaRoche Company Purchased at Face

On January 1, 2017, the LaRoche Company purchased at face value, a $1,000, 4%, bond that pays interest on January 1. LaRoche Company has a calendar year end. The entry for the receipt of interest on January 1, 2018, is

A) Cash 40 Interest Receivable 40
B) Cash 40 Interest Revenue 40
C) Interest Receivable 40 Cash 40
D) Interest Receivable 40 Interest Revenue 40