Which of the following is the entry to amortize a discount on bonds?

a. Debit Discount on Bonds Payable;

credit Interest Expense; credit Cash

b. Debit Bonds Payable; credit Discount on Bonds Payable; credit Cash

c. Debit Interest Expense; credit Discount on Bonds Payable; credit Cash

d. Debit Premium on Bonds Payable; credit Interest Expense; credit Cash