Debit Bond interest Expense $28,400, credit Premium on Bonds Payable $2,000, credit Cash $26,400 Debit Bond interest Expense $26,400, debit Discount on Bonds Payoble $2,000, credit Cosh $28,400 Debit Interest Payable $28,400, credit Cash $28,400 Debit Bond interest Expense $28,400, credit Cosh $28,400 Debit Bond Interest Expense $30,400, credit Discount on Bonds Payoble $2,000, credit Cash $28,400 interest is poid semiennually on June 30 and December 31 . The bolve of $710,000 The bonds mature in 3 yeors. The contract rate is 8% ond using stroight-line amortization is: $464,300 $470.000 $470,300 $463,700 $469,700