A company $20,000,000, 7.8%. 20-year bonds to yield 8%, on January 1, 2022 Interest in paid on June 30 and December 31. The proceeds from the bonds are $19,604,145 (Round calculations up to nearest dollar) Al December 31, 2022, the journal entry to record the second six month's interest payment would include a OaDebit to interest Expense for $704.332 and Credit to Discount on Bonds Payable for $4,332 Debit to Cash for $784,332 and Credit to Discount on Bonds Paytre $4,332 Debit to Decunt on Bonds Payable for $4,100, and Credit to Cash for $700,000 Cd Debit to interest Expense for $784.332 and Debit to Discount on Bonds Payable for $4.332 Oe Debit to Cash for $780,000 and Credit to Discount on Bonds Payable for $4,166