The journal entry a company uses for the interest payment and amortization of bond premiums would include a 

a. debit to Interest Expense and a credit to Cash and Premium on Bonds Payable 

b. debit to Interest Expense and Premium on Bonds Payable and a credit to Cash 

c. debit to Interest Expense and a credit to Cash 

d. debit to Interest Expense and a credit to Interest Payable and Premium on Bonds Payable