Griggs Company Holds $50,000 of 8% Bonds as a Held-To-Maturity

Griggs Company holds $50,000 of 8% bonds as a held-to-maturity security.Which of the following is the correct journal entry to record the receipt of the semiannual interest payment?

A) debit Cash, $4,000; credit Long-Term Investments-HTM, $4,000.
B) debt Cash, $2,000; credit Long-Term Investments-HTM, $2000.
C) debit Cash, $2,000; credit Interest Revenue, $2,000.
D) debit Unrealized Gain-Equity, $2,000; credit Cash, $2,000.
E) debit Cash, $4,000; credit Unrealized Gain-Equity, $4,000.