On January 2, 2004, a corporation issued $200,000, 10%, 10-year bonds for $220,000. The bonds pay interest each December 31 and the corporation uses the straight-line method to amortize premium or discount. Which of the following would be included in the December 31, 2004 entry to record interest expense? aThe entry would include a credit to cash for $22,000. b The entry would include a credit to premium on bonds payable for $2,000. cThe entry would include a debit to interest expense for $18,000. d The entry would include a debit to interest expense for $22,000.