9. On January 2, 2005, Shelby Corporation issued $200,000, 10%, 10-year bonds for $160,000. The bonds pay interest semiannually on January 1 and December 31. Shelby Corporation uses the straight-line method to amortize premium or discount. On December 31, 2005, Shelby Corporation would record a: A) credit to cash for $8,000. B) debit to interest expense for $12,000. C) debit to interest expense for $10,000. D) credit premium on bonds payable for $2,000