$100,000 debenture bond was issued at a premium for $108,111 on Jan. 1, 2016. The bond a 5-year bond and has a coupon rate of 10%. The bond pays interest semi-annually. The prevailing market rate for similar bonds is 8%. On June 30, 2016, the company makes its first payment on the bond. What amount of interest expense should be recorded over this first 6-month period? A. $5,406 O B. $5,000 C. $4,324 D. $4,000