Please explain! Thanks!

The entry to record the semiannual payment and amortization of the discount using the straight-line method on a 11%, $500,000, 9 -year bond issued at 96 would be to: debit Bond Interest Expense $28,056; credit Cash $27,500; credit Discount on Bonds Payable $556. debit Bond Interest Expense $28,611; credit Cash $28,611. debit Bond Interest Expense \$28,611; credit Cash \$27,500; credit Discount on Bonds Payable \$1,111. debit Bond Interest Expense $13,750; credit Cash $13,750