14. On 30 June 2018, a company issued 500 bonds ($100 face value each) with a maturity date on 30 June 2021. The coupon rate was 5% and market rate was 3%. The coupon is paid annually. The company received $51,900 in total in cash from the bondholders. Which of the below is true in relation to the impact on the company's financial statements of making the first coupon payment on 30 June 2019?