On January 2, 2019, 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, 2019 entry to record interest expense?

a. the entry would include a credit to cash for $22,000

b. the entry would include a debit to interest expense for $22,000

c. the entry would include a debit to interest expense for $18,000

d. the entry would include a credit to premium on bonds payable for $2,000