On January 1,2X13,Soothing Massage Company Acquired,as a Long-Term Investment,20 Bonds $\begin{array}{lcc} \text { Cash } & 800.00 \\\text {Investment in Bonds } & 200.00& \\\quad\text { Interest Revenue }&&1,000,00\end{array}$

On January 1,2X13,Soothing Massage Company acquired,as a long-term investment,20 bonds with a face value of $1,000 each.The bonds have a 10-year life,a 10% coupon rate,and pay interest semi-annually every June 30 and December 31.If the bonds were purchased by Soothing Massage Company to yield 8%,and were acquired for $22,718.30,what is the journal entry to be made by Soothing Massage Company with respect to interest on June 30,2X13?

A) $\begin{array}{lcc} \text { Cash } & 800.00 \\\text {Investment in Bonds } & 200.00& \\\quad\text { Interest Revenue }&&1,000,00\end{array}$

B) $\begin{array}{lcc} \text { Cash } & 800.00 \\\text {Investment in Bonds } & 335.92 & \\\quad\text { Interest Revenue }&&1,135,92\end{array}$

C) $\begin{array}{lcc} \text { Cash } & 1,000.00 \\\text {Investment in Bonds } & & 91.27 \\\quad\text { Interest Revenue }&&908.73\end{array}$

D) $\begin{array}{lcc} \text { Cash } & 1,000.00 \\\text {Investment in Bonds } & & 200.00 \\\quad\text { Interest Revenue }&&800.00\end{array}$

E) $\begin{array}{lcc} \text { Cash } & 2,000.00 \\\text {Investment in Bonds } & &182.54 \\\quad\text { Interest Revenue }&&1817,46\end{array}$