please show the formula/calculation

C. UJI 40. Clark Company issues $100,000 of 9%, 10year bonds dated March 1 at par on May 31. The entry to recor the issue includes a: a debit to cash for $102,250 b) debit to interest payable for $2,250 c) credit to interest revenue for $2,250 d) credit to bonds payable for $102,250 L.O.1 Difficult Page: 631 A1 Dicent L