On January 1,2019 , Castle Services issued $177,000 of six - year, 12% bonds when the market interest rate was 11%. The bonds were issued for $185,000. Castle 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.)