On January 1, 2014. Zing Services issued $165,000 of 6 - year bonds with a stated rate of 12% The market rate at time of issue was 11%. so the bonds were issued with a premium and sold for $172.110 Zing uses the effective - interest method to amortize bond premium Semiannual interest payments are made on June 30 and December 31 of each year Which of the following is the correct journal entry to record the first interest payment