On September 1,2014,Rode Corp

On September 1,2014,Rode Corp.paid $100,000 plus a brokerage fee in the amount of $500 to buy Liston's 6%,two-year bonds payable with a $100,000 par value.The bonds pay interest semiannually on June 30 and December 31.Rode intends to hold the bonds until they mature on December 31,2016.How would Rode record the adjusting entry relating to these bonds on December 31,2014?

A) Debit Interest Receivable for $2,000 and credit Interest Revenue for $2,000.
B) Debit Interest Receivable for $2,010 and credit Interest Revenue for $2,010.
C) Debit Interest Receivable for $3,000 and credit Interest Revenue for $3,000.
D) Debit Interest Receivable for $3,015 and credit Interest Revenue for $3,015.
E) Debit Interest Receivable for $6,000 and credit Interest Revenue for $6,000.