On October 1, 2017 Macklin Corporation issued 5%, 10-year bonds with a face value of $6,000,000 at 104. Interest is paid on October 1 and April 1, with any premiums or discounts amortized on a straight-line basis. The entry to record the issuance of the bonds would include a credit of $150,000 to Interest Payable. $240,000 to Discount on Bonds Payable. $5, 760,000 to Bonds Payable. $240,000 to Premium on Bonds Payable. Bond interest expense reported on the December 31, 2017 income statement of Macklin Corporation would be $69,000 $75,000 $81,000 $138,000