please provide detailed explanation

2. A company issued $5,000,0007-year, 6% bonds when the market interest rate was 8%. The bonds were issued on April 1, 2022 and interest is paid semi-annually, on September 30 and March 31. Which of the following would appear as interest payable on the December 31 , 2019 balance sheet? a) $75,000 b) $100,000 c) $150,000 d) $200,000 5,000,0000.063/12=$75,000