Explanation step by step and clear, please.

X *14.3-41a The Frozen Lake Company issues $518,000 of 7%, 10-year bonds at 103 on March 31, 2017. The bond pays interest on March 31 and September 30. Assume that the company uses the straight-line method for amortization. The journal entry to record the first interest payment on September 30, 2017 includes a (Round your intermediate answers to the nearest dollar.) O A. credit to Premium on Bonds Payable for $777 *B. debit to Interest Expense for $17,353 CXC. debit to Interest Expense for $18,907 OD. debit to Cash for $18,130