Casey Issued Bonds for $20,000 at 12% Face Value on July

Casey issued bonds for $20,000 at 12% face value on July 1.12% interest payments are due January 1 and July 1.What is the adjusting entry on December 31?

A)
$$\begin{array} { | c | l | } \hline \text { Bond Interest Expense } & 200 \\\hline \text { Bond Interest Payable } & 200 \\\hline\end{array}$$
B)
$$\begin{array} { | c | c | } \hline \text { Bond Interest Expense } & 1200 \\\hline \text { Bond Interest Payable } & 1200 \\\hline\end{array}$$
C)
$$\begin{array} { | c | c | } \hline \text { Bond Interest Expense } & 2400 \\\hline \text { Bond Interest Expense } & 2400 \\\hline\end{array}$$
D)
$$\begin{array} { | c | c | } \hline \text { Bond Interest Payable } & 1400 \\\hline \text { Bond Interest Expense } & 1400 \\\hline\end{array}$$