Use the Following Information to Answer Bellow Questions:
a Company

Use the following information to answer bellow Questions:
A company holds a $100,000 face value corporate bond, bought January 1, 2019, paying 3% annually on December 31, and maturing December 31, 2021. The company paid $102,884 for the bond, to yield 2%. The company categorizes the bond as a held-to-maturity investment, and its accounting year ends December 31. Round answers to the nearest dollar.
-What is the approximate net entry to record receipt of interest and principal on December 31, 2021, assuming no impairment on the bond throughout its life

A) $\begin{array}{l}\begin{array} { l r } \text { Cash }& 103,000 \\\text { Interest revenue } & 2,020 \\\text { Investment in bond } & 100,980\end{array}\end{array}$
B) $\begin{array}{l}\begin{array} { l r } \text { Cash }& 103,000 \\\text { Interest revenue } & 3,000 \\\text { Investment in bond } & 100,000\end{array}\end{array}$
C) $\begin{array}{l}\begin{array}{lr} \text { Cash }& 102,000 \\\text { Interest revenue } & 2,000 \\\text { Investment in bond } & 100,000\end{array}\end{array}$
D) $\begin{array}{lr}\text { Cash }&103,000\\\text { Interest revenue } & 116 \\\text { Investment in bond } & 102,884\end{array}$