4 points On January 2,2022 Hess, Inc. issues a 6 -year, $175,000 bond with a stated rate of 4% for $166,025. Interest is paid semianouall x At the time of the issue, the market rate was 5%. What is the journal entry to record interest on June 30th2022 ? DR interest Expense \$3,321; DR Bond Discount $179 CR Cash $3,500; DR Interest Expense \$4,151: CR Cash \$3,500; CR Bond Discount $651 DR Interest Expense \$3,500; CR Cash $3,500 DR Interest Expense $6,641; CR q ash $3,500; CR Bond Discount $3,141 Clear mv selection