please show the steps

On January 1, 2015, Carter Sales issued $15,000 in bonds for $14,700. They were 6-year bonds with a stated rate of 9%, and pay semiannual interest. Carter Sales uses the straight-line method to amortize the Bond Discount. Immediately after issue of the bonds, the ledger balances appeared as follows: Discount on Bonds Payable Bonds Payable 15,000 300 After the first interest payment on June 30, 2015, what will be the balance in the Discount Account? A) Debit of $325 B ) Credit of $25 C) Debit of $300 D) Debit of $275