Assume a company issued 5% bonds on June 30, 2020. The bonds pay interest every June 30 and December 31 and will mature on June 30, 2025. At the time the company issued the bonds, similar bonds paid 4%. Upon issuance, the company did not incur any bond issuance costs. The company that issued the bonds prepares AJEs only as of December 31. The entry the company will make on December 31, 2021 will have what impact on the company's assets, liabilities, and equity, respectively?

a. decrease, no impact, decrease

b. decrease, decrease, no impact

c. no impact, increase, decrease

d. no impact, increase, decrease

e. decrease, decrease, decrease