What is the journal entry on 6/30/2022 for the issuer's (seller's) interest payment using the below amortization schedule? Date Cash Interest Effective Interest Discount Reduction 7/1/2021 12/31/2021 10,000 10,624 6/30/2022 10,000 10,661 12/31/2022 10,000 10,701 624 Discount Balance Amortized Cost 22,940 177,060 22,316 177,684 21,655 178,345 20,955 179,045 661 701 A. Interest Expense Premium on Bond Payable Cash 10,000 661 10,661 10,000 B. Interest Expense Discount on Bond Payable Cash 661 10,661 C. Interest Expense 10,661 661 Premium on Bond Payable Cash 10,000 D. Interest Expense 10,661 661 Discount on Bond Payable Cash 10,000 O A. O B. OC. a D