Bozo Company issued $1,000,000 of 5 -year, 9% bonds on January 1,2023 . The bonds pay interest semi-annually on July 1 and January 1. If the bonids are issued at 96 , the journal entry to record the first semi-annual interest payment at July 1,2023 will include a debit to Interest Expense for a. $90,000 b. $49,000 c $45,000 d. $41,000