A$100,000 bond with a stated interest rate of 8% for Adair & Oh Corp is issued when similar bonds are paying 6%. The Journal entry to record the semi-annual interest expense is:

A. expense$4,000

Bonds Payable$1,000

Cash$3,000

B. Interest expense$3,000

Bonds Payable$1,000

Cash$4,000

C.Interest expense$4,000

Cash$4,000

D. Interest expense$6,153

Bonds Payable$2,244

Cash$8,397