Lassen Corp issued a ten-year term bonds on january 1, 29x5, with a face value of $800,000. The face interest rate is 6 percent and interest payable semiannually on June 30 and December 31. the bonds were issued for $690, 960 to yield an effective annual rate of 8 percent. The effect interest method of amortization is to be used. The entry to record the bond interest expense on the first interest payment date is: (round to nearest dollar)

a. bond interest expense 24,000

cash 24,000

b. bond interest expense 27,638

unamortized bond 3638

cash 24000

c bond interest expense 27638

cash 27638

d. bond interest expense 27638

unamortized bond discount 27638