Exhibit 14-2 Mara Corporation Issued $400, 000 of Its 6

Exhibit 14-2 Mara Corporation issued $400, 000 of its 6%, 10-year bonds, dated January 1, 2010, at face value plus accrued interest on April 1, 2010.Interest is paid on January 1 and July 1.Mara uses the most common method to record the sale of the bonds between interest payment periods.
-
Refer to Exhibit 14-2.The entry to record the payment of interest on July 1, 2010, would include a

A) credit to Bond Interest Expense for $6, 000
B) debit to Premium on Bonds Payable for $154
C) credit to Cash for $12, 000
D) debit to Bond Interest Payable for $12, 000