Given the Following Information from an Amortization Table for December

Given the following information from an amortization table for December 31, prepare the journal entry to record the payment of interest. $$\begin{array} { | c | c | c | c | } \hline \begin{array} { c } 6 \% \text { Cash } \\\text { Interest }\end{array} & \begin{array} { c } 7 \% \text { Effective } \\\text { Interest }\end{array} & \begin{array} { c } \text { Premium } \\\text { Amortization }\end{array} & \begin{array} { c } \text { Carrying } \\\text { Value }\end{array} \\\hline \$ 42,000 & \$ 35,651 & \$ 6,349 & \$ 507,567 \\\hline\end{array}$$

A) Journal Entry $$\begin{array} { | l | l | r | r | } \hline & { \text { Account } } & { \text { Debit } } & { \text { Credit } } \\\hline \text { December 31 } & \text { Interest Expense } & 35,651 & \\\hline & \text { Discount on Bonds Payable } & 6,349 & \\\hline & \text { Cash } & & 42,000 \\\hline\end{array}$$
B) Journal Entry $$\begin{array} { | l | l | r | r | } \hline &{ \text { Account } } &{ \text { Debit } } & { \text { Credit } } \\\hline \text { December 31 } & \text { Interest Expense } & 35,651 & \\\hline & \text { Discount on Bonds Payable } & 6,349 & \\\hline & \text { Bonds Payable } & & 42,000 \\\hline\end{array}$$
C) Journal Entry $$\begin{array} { | l | l | r | r | } \hline & { \text { Account } } &{ \text { Debit } } &{ \text { Credit } } \\\hline \text { December 31 } & \text { Interest Expense } & 35,651 & \\\hline & \text { Premium on Bonds Payable } & 6,349 & \\\hline & \text { Cash } & & 42,000 \\\hline\end{array}$$
D) Journal Entry $$\begin{array} { | l | c | r | r | } \hline & \text { Account } &{ \text { Debit } } &{ \text { Credit } } \\\hline \text { December 31 } & \text { Interest Payable } & 42,000 & \\\hline & \text { Premium on Bonds Payable } & & 6,349 \\\hline & \text { Interest Expense } & & 35,651 \\\hline\end{array}$$