Steven Co. purchased 30, 6% Johnston Company bonds for $30,000 cash plus brokerage fees of $300. Interest is payable semiannually on July 1 and January1. The entry to record the December 31 interest accrual would include a
a. debit to Interest Revenue for $900.
b. credit to Interest Revenue for $909.
c. debit to Interest Receivable for $900.
d. debit to Debt Investments for $900.