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: Question 41 options: 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.