On January 1, 2019. Castle Services issued S 180,000 of six-year 12% bonds when the market interest rate was 11%. The bonds were issued for S 189 000 Caste uses the effective-interest method to amortize the 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? (Round your answers to the nearest dollar number) O A. Interest Expense 9,900 900 Discount on Bonds Payable Cash 10.800 O B. Interest Expense 10,395 405 Premium on Bonds Payable Cash 10,800 O C. Interest Expense 9.900 Cash 9,900 O D. Cash 10.800 Premium on Bonds Payable 900 9900 Interest Expense