Multiple Select Question

Select all that apply:

A company issues $100,000 of 6%, 10-year bonds dated January 1, that pay interest semiannually on June 30 and December 31 each year. If bonds are sold at par value, the issuer records the first semi-annual interest payment with which of the following entries?

• Credit to Cash for $6,000
• Debit to Interest Expense for $6,000
• Credit to Cash for $3,000
• Debit to Interest Expense for $3,000.