Tarazi Company issued bonds with a coupon rate of 10% and a face amount of $200,000. The bonds mature in 15 years. The market interest rate for bonds with the same degree of riskiness is 8% compounded annually. These bonds were issued on January 1 of Year 1. Coupon payments are made annually on December 31, so the first coupon payment was made on December 31 of Year 1. Tarazi uses the effective-interest method of amortizing bond discounts and bond premiums. The journal entry to record the second coupon payment made on December 31 of Year 2includes a

a. Debit to Interest Expense of $20,000

b. Debit to Interest Expense of $18,739

c. Debit to Premium on Bonds of $1,362

d. Credit to Discount on Bonds of $1,261

e. Debit to Premium on Bonds of $18,638

f. Debit to Premium on Bonds of $1,261