On January 1, Iota Co. issued five-year bonds with a face amount of $500 (non-amortizing debt). The bonds pay interest semiannually on June 30 and December 31 at a stated interest rate of 6%. The bonds were sold for $595 in proceeds, net of issue costs, to yield 2% (i.e., the discount rate is 2%).

Record the journal entries for first interest payment on June 30. Check all that apply.

Dr. Interest expense -- $6

Dr. Interest expense -- $9

Dr. Bonds payable -- $9

Cr. Cash -- $15

Dr. Bonds payable -- $6

Dr. Premium on bonds payable -- $9

Dr. Premium on bonds payable -- $6