The Frozen Lake Company issues $ 520,000 of 6%, 10-year bonds at 104 on March 31, 2017. The bond pays interest on March 31 and September 30. Assume that the company uses the straight-line method for amortization. The journal entry to record the first interest payment on September 30, 2017 includes a ________. (Round your intermediate answers to the nearest dollar.) A. credit to Premium on Bonds Payable for $ 1,040 B. debit to Interest Expense for $16,640 C. debit to Interest Expense for $14,560 D. debit to Cash for $ 15,600