Given the Following Information from an Amortization Table for December

Given the following information from an amortization table for December 31, 2017, prepare the journal entry to record the accrual of interest at year end if the fiscal year of the company ends on September 30. Assume the last interest payment occurred on 6/30/2017, and the next interest payment on 12/31/2017. Round numbers to two decimal places. $$\begin{array} { | c | c | c | c | } \hline \begin{array} { c } 6 \% \text { Cash } \\\text { Interest }\end{array} & \begin{array} { c } 5 \% \text { Effective } \\\text { Interest }\end{array} & \begin{array} { c } \text { Premium } \\\text { Amortization }\end{array} & \begin{array} { c } \text { Carrying } \\\text { Value }\end{array} \\\hline \$ 42,000 & \$ 35,333 & \$ 6,667 & \$ 700,000 \\\hline\end{array}$$

A) Journal Entry $$\begin{array} { | l | l | r | l | } \hline & \text { Account } & \text { Debit } & \text { Credit } \\\hline \text { September 30 } & \text { Interest Expense } & 17,666.50 & \\\hline & \text { Premium on Bonds Payable } & 3,333.50 & \\\hline & \text { Interest Payable } & & 21,000.00 \\\hline\end{array}$$
B) Journal Entry $$\begin{array} { | l | l | r | c | } \hline & \text { Account } & \text { Debit } & \text { Credit } \\\hline \text { September 30 } & \text { Interest Expense } & 17,666.50 & \\\hline & \text { Discount on Bonds Payable } & 3,333.50 & \\\hline & \text { Bonds Payable } & & 21,000.00 \\\hline\end{array}$$
C) Journal Entry $$\begin{array} { | l | l | r | c | } \hline & \text { Account } & \text { Debit } & \text { Credit } \\\hline \text { September 30 } & \text { Interest Expense } & 17,666.50 & \\\hline & \text { Premium on Bonds Payable } & 3,333.50 & \\\hline & \text { Cash } & & 21,000.00 \\\hline\end{array}$$
D) Journal Entry $$\begin{array} { | l | l | r | c | } \hline & \text { Account } & { \text { Debit } } & \text { Credit } \\\hline \text { September 30 } & \text { Interest Expense } & 17,666.50 & \\\hline & \text { Discount on Bonds Payable } & 3,333.50 & \\\hline & \text { Cash } & & 21,000.00 \\\hline\end{array}$$