30. Emily's Outdoor Company issues 5%,20 year bonds with a face amount of $100000 for $88,443 priced to yield 6% on January 1,2021 . Interest is paid semiannually. What is the correct journal entry for recording the issuance of these bonds? a. Dr Cash $88,443 Dr Discount on Bonds Payable $11,557 Cr Bonds Payable $100,000 b. Dr Cash $88,443 Dr Premium on Bonds Payable $11,557 Cr Bonds Payable $100,000 c. Dr Cash $88,443Cr Discount on Bonds Payable $11,557Cr Bonds Payable $100,000 d. Dr Cash $88,443Cr Premium on Bonds Payable $11,557Cr Bonds Payable $100,000 31. Using the information from Question \#30, what is the amount of interest expense recorded on December 31,2022 ? a. $2653 b. $2658 c. $2500 d. $158