RCM Corporation, a Calendar-Year Firm, Is Authorized to Issue $200,000

RCM Corporation, a calendar-year firm, is authorized to issue $200,000 of 10 percent, 20-year bonds dated January 1, 2011, with interest payable on January 1 and July 1 of each year. If the bonds were issued to yield 12 percent, the entry to account for the discount amortization and accrual of interest on December 31, 2011, would include a

A) debit to Discount on Bonds Payable.
B) credit to Cash.
C) credit to Interest Payable.
D) debit to Bonds Payable.