The Amazing Widget Company issues $515,000 of 12%, 10-year debentures at 105 on 30 April 2017. The debentures pay interest on 30 April and 31 October. Assume that the company uses the straight-line method for amortisation. What is the journal entry to record the first interest payment on 31 October 2017? (Round to the nearest dollar.) Select one: O a. credit to Premium on bonds payable for $1288. O b. debit to Interest expense for $32,188. c. debit to Interest expense for $29,612. d. debit to Cash for $30,900