The entry to record the amortization of a premium on bonds payable on an interest payment date includes:

A) debit Bonds Payable, credit Interest Expense

B) debit Interest Expense, credit Premium on Bond Payable

C) debit Interest Expense, debit Premium on Bonds Payable, credit Cash

D) debit Premium on Bonds Payable, credit Interest Revenue

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Which of the following is required by the Sarbanes-Oxley Act of 2002?

A) A common-sized statement

B) A report on internal control

C) A report on internal control

D) A price- earnings ration