the questions and the multiple choice options

On January 1, a company issues bonds dated January 1 with a par value of $400,000. The bonds mature in 5 years. The contract rate is 11%, and interest is paid semiannually on June 30 and December 31. The market rate is 10% and the bonds are sold for $415,437. The journal entry to record the first interest payment using straight-line amortization is: (Rounded to the nearest dollar.) Debit Bond Interest Expense $23,544; credit Discount on Bonds Payable $1,544; credit Cash $22,000 Debit Interest Payable $22,000; Credit Cash $22,000, Debit Bond Interest Expense $20,456; debit Premium on Bonds Payable $1,544; credit Cash $22,000 Debit Bond Interest Expense $20,456; debit Discount on Bonds Payable $1,544, credit Cash $22,000 Debit Bond Interest Expense $23,544; credit Premium on Bonds Payable $1,544, credit Cash $22.000