The Kaplan Group Sold $200,000 of 10-Year Bonds for $190,000

The Kaplan Group sold $200,000 of 10-year bonds for $190,000. The face rate on the bonds was 8% and interest is paid annually on December 31. What entry would be made on December 31 when the interest is paid? (Numbers are omitted.)

A) Interest Expense Cash
B) Interest Expense Discount on Bonds Payable
Cash.
C) Interest Expense Discount on Bonds Payable
Cash
D) Interest Expense Bonds Payable
Cash.