Debra Technologies Invests $50,000 to Acquire $50,000 Face Value,10%,five-Year Corporate

Debra Technologies invests $50,000 to acquire $50,000 face value,10%,five-year corporate bonds on December 31,2010.The bonds will mature on December 31,2015.The bonds pay interest semiannually on December 31 and June 30 every year until maturity.Assume Debra Technologies uses a calendar year.Based on the information provided,which of the following will be included in the journal entry for the transaction on December 31,2014?

A) a credit to Interest Revenue for $5,000
B) a debit to Interest Revenue for $5,000
C) a credit to Interest Revenue for $2,500
D) a debit to Interest Revenue for $2,500