9. On December 1, 2018, Nolanville issued $10 million of 30-year, 8 percent bonds for $9.78 million, a price that reflects a semiannual yield of 4.1 percent. Interest ($400,000 per semiannual period) is payable on May 31 and November 30, beginning May 31, 2019. In its 2018 fund and government-wide statements, Nolanville should report an interest expenditure/expense of Fund Statements Government-wide Statements a. S 0 b. $66,667 c. $66,830 d. $ 0 $ 0 $ 66,667 $ 66,830 $ 66,830