【单选题】Seamark buys $300,000 of Eider’s 8% five-year bonds payable at par value on September 1. Interest payments are made semiannually on March 1 and September 1. The journal entry to accrue interest earned...
A.
Debit Interest Receivable $8,000, credit Interest Revenue $8,000.
B.
Debit Interest Receivable $12,000, credit Interest Revenue $12,000.
C.
Debit Cash $8,000, credit Interest Revenue $8,000.
D.
Debit Cash $12,000, credit Interest Revenue $12,000.
E.
Debit Interest Revenue $8,000, credit Interest Receivable $8,000.