The journal entry to record the cash payment of interest on the due date increases interest expense and decreases the discount on bonds payable account, a contra-liability account. Decreasing a contra liability account increases the book value of the bonds. Rounding calculations to the nearest whole dollar, which of the following journal entries correctly records the 2019 interest expense? Select one: Interest expense 700 Cash 700 Db Interest expense 676 Bond discount 24 Cash 700 Interest expense 773 Bond discount 73 Cash 700 883 o d. Interest expense Bond discount Cash 183 700