XYZ Company is planning to issue bonds with a face value of $200,000 and a coupon rate of 5%. The bonds mature in 4 years and pay interest semiannually on every June 30 and December 31. All of the bonds are sold on January 1 of this year. Assume an annual market rate of interest of 6% and that Utility Company uses the effective-interest amortization method to account for its bonds. Which of the following is the correct journal entry to record the first payment on June 30 of this year? NOTE: Round amounts to the nearest whole dollar (Time Value of Money Tables: PV of $1: PVA of $1) DR Interest Expense $5,789 CR Bond Discount $789 CR Cash $5,000 DR Interest Expense $10,545 CR Bond Discount $545 CR Cash $10,000 DR Interest Expense $11,584 CR Bond Discount $1,584 CR Cash $10,000 DR Interest Expense $10,000 CR Cash $10,000 DR Interest Expense $4,825 DR Bond Premium $175 CR Cash $5,000 DR Interest Expense $6,842 CR Bond Discount $1,842 CR Cash $5,000 DR Interest Expense $11,404 CR Bond Discount $1,404 CR Cash $10,000