10 2.5 pts On January 1, 2021, for $18.8 million, Seashells Company issued 10% bonds, dated January 1, 2021, with a face amount of $20.8 million. For bonds of similar risk and maturity, the market yield is 12%. Interest is paid semiannually on June 30 and December 31. The journal entry to record interest on June 30, 2021, would include: None of the options listed. O dr. discount on bonds payable $88,000 dr. interest expense $1,040,000 O cr. cash $1,128,000 cr. discount on bonds payable $88,000