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 at year-end December 31 is: 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.