Austin corporation issues $6,000,000 of 10%, 10 year bonds, dated December 31, year one. the bonds are issued on April 30, year two, at 100 plus accrued interest. interest on the bonds is payable semiannually each June 30 and December 31. the journal entry made by Austin corporation to record the first semiannual interest payment on the bonds includes: a) a debit to bond interest expense of 300000 b) a debit to bond interest payable of 100000 c) a debit to bond interest expense of 100000 d) a debit to bond interest expense of 200000