FZone purchased on 1 December 20X5 a $80,000, 8%, eight-year Provincial Hydro bond that pays interest each 1 December and 1 June, at a price of $90,049, to yield 6%. Because the bond was purchased on an interest date, there was no accrued interest. This investment is classified as FVOCI-Bond. FZone has a 31 December year-end. 

What is the amount in the entry for the interest receivable?