Lewis Corporation issued $$530,000$ of $11\%,10-$year bonds payable at a price of $96.$ The market interest rate at the date of issuance was $12\%,$ and the bonds pay interest semiannually. The journal entry to record the first semiannual interest payment using the effective$-$interest amortization method is

A$.$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[$Interest Expense,$33,178,,],[$Discount on Bonds Payable,,$1,378,],[,,,31,800]]$

B$.$

c$.$

D$.$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[,\backslash$table$[[$Interest Expense$],[$Discount on Bonds Payable$]],34,132,],[2,332,,,]]$