Bonds Are Issued for $80,000 at 12% Face Value on September

Bonds are issued for $80,000 at 12% face value on September 1.The stated interest is 12% and interest is paid on September 1 and March 1.What is the adjusting entry on December 31?

A)
$$\begin{array} { | c | c | } \hline \text { Bond Interest Expense } & 3200 \\\hline \text { Bond Interest Payable } & 3200 \\\hline\end{array}$$
B)
$$\begin{array} { | c | c | } \hline \text { Bond Interest Expense } & 2400 \\\hline \text { Bond Interest Payable } & 2400 \\\hline\end{array}$$
C)
$$\begin{array} { | c | c | } \hline \text { Bond Interest Expense } & 1600 \\\hline \text { Bond Interest Payable } & 1600 \\\hline\end{array}$$
D)
$$\begin{array} { | c | c | } \hline \text { Bond Interest Payable } & 9600 \\\hline \text { Bond Interest Expense } & 9600 \\\hline\end{array}$$