What is the appropriate journal entry on December 31, 2021 for an issuer (seller) of bonds using the below amortization schedule? Date Cash Interest Effective Interest Discount Reduction Discount Balance Amortized Cost 4/1/2021 5,879 150,121 9/30/2021 7,800 8,257 457 5,423 150,577 3/31/2022 7,800 8,282 482 4,941 151,059 9/30/2022 7,800 8,308 508 4,433 151,567 4,141 A. Interest Expense Discount on Bond Payable Interest Payable 241 3,900 B. Interest Receivable 4,141 Premium on Bond Investment Interest Revenue 241 3,900 C. Interest Expense Discount on Bond Payable Interest Payable 3,900 241 4,141 D. Interest Receivable Discount on Bond Investment Interest Revenue 3,900 241 4,141 O A OB. OC. OD