A) a debit to Bonds Interest Expense for $187,500 AND a credit to Cash for $360,000. B) a debit to Bonds Interest Expense for $180,000 AND a credit to Bond Interest Payable for $360,000. C) a debit to Bonds Interest Expense for $180,000 AND a credit to Discount on Bonds Payable for $75,000. D) a debit to Cash for $360,000 AND a credit to Discount on Bonds Payable for $300,000. 15) International standards require that goodwill: A) Be capitalized and amortized over 20 years or less B) Be capitalized and amortized over 40 years or less. C) Be capitalized and reviewed annually and its value should be adjusted if impaired. D) Be expensed immediately