Wildhorse Co. issued $4500000 of 6%, 10-year bonds on one of its interest dates for $3886500 to yield an effective annual rate of 8%. The effective-interest method of amortization is to be used. The journal entry to be recorded at the end of the second year for the payment of interest and the amortization of discount will include a O credit to Discount on Bonds Payable for $44194. O credit to Discount on Bonds Payable for $40920. debit to Bond Interest Expense for $270000. O credit to Cash for $314194