On January 1,2019,Brooklyn Company Purchases $82,000,8% Bonds at a Price

On January 1,2019,Brooklyn Company purchases $82,000,8% bonds at a price of 90 and a maturity date of January 1,2029.Brooklyn Company intends to hold the bonds until maturity and has the ability to do so.Interest is paid semiannually,on January 1 and July 1.Brooklyn Company has a calendar year and uses the straight-line amortization method for discounts and premiums.The adjusting entry to amortize the bond discount or premium on December 31,2019 is:

A) debit Interest Receivable $3,280 and credit Interest Revenue $3,280.
B) debit Interest Receivable $6,560 and credit Interest Revenue $6,560.
C) debit Held-to-Maturity Investment in Bonds $410 and credit Interest Revenue $410.
D) debit Held-to-Maturity Investment in Bonds $820 and credit Interest Revenue $820.