On January 1,2015,Centre Company Purchases $100,000,6% Bonds at a Price

On January 1,2015,Centre Company purchases $100,000,6% bonds at a price of 95 and a maturity date of January 1,2025.Centre Company intends to hold the bonds until the maturity date.Interest is paid semiannually,on January 1 and July 1.Centre Company has a calendar year end.The journal entry on January 1,2016 is:

A) debit Cash $6,000 and credit Interest Revenue $6,000.
B) debit Cash $6,000 and credit Interest Receivable $6,000.
C) debit Cash $3,000 and credit Interest Revenue $3,000.
D) debit Cash $3,000 and credit Interest Receivable $3,000.