On October 1,Indiana Company Issued $10,000,8%,5-Year Bonds at 102 $$\begin{array} { | c | c | } \hline \text { Bond Interest Expense } & 800 \\\hline \text { Bond Interest Payable } & 800 \\\hline\end{array}$$

On October 1,Indiana Company issued $10,000,8%,5-year bonds at 102.What is the adjusting entry on December 31 using the straight-line method?

A)
$$\begin{array} { | c | c | } \hline \text { Bond Interest Expense } & 800 \\\hline \text { Bond Interest Payable } & 800 \\\hline\end{array}$$
B)
$$\begin{array} { | c | l | } \hline \text { Bond Interest Expense } & 200 \\\hline \text { Bond Interest Payable } & 200 \\\hline\end{array}$$
C)
$$\begin{array} { | c | l | } \hline \text { Bond Interest Expense } & 190 \\\hline \text { Premium on Bonds Payable } & 10 \\\hline \text { Bond Interest Payable } &200 \\\hline\end{array}$$
D)
$$\begin{array} { | r | r | } \hline \text { Bond Interest Expense } & 210 \\\hline \text { Premium on Bonds Payable } & 10 \\\hline \text { Bond Interest Payable } & 200 \\\hline\end{array}$$