Suffolk Corporation issued $92,000 of 20-year, 6 percent bonds at 98 on one of its semiannual interest dates. The straight-line method of amortization is to be used. The entry to record the bond interest expense on the next interest payment date is:
a. Bond Interest Expense..........................................2,806
Unamortized Bond Discount..........................................46
Cash....................................................................2760
b. Bond Interest Expense..........................................5,520
Unamortized Bond Discount........................................520
Cash...................................................................5000
c. Cash...............................................................5,566
Unamortized Bond Discount.....................................5,566
d. Bond Interest Expense..........................................2,760
Cash..................................................................2,760