A company issues $100,000 of 5%, 10-year bonds dated January 1 that pay interest semiannually on June 30 and December 31 each ye value, the issuer records the first semi-annual interest payment with a debit to which of the following accounts and in what amount? O Interest Expense, $5,000 O Interest Payable, $5,000 O Cash, $5,000 O Interest Payable, $2,500 O Interest Expense, $2,500 O Cash, $2,500