On October 1,Indiana Company Issued $10,000,8%,5-Year Bonds at 102 B)

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

A) $\begin{array} { | c | c | } \hline \text { Bond Interest Expense } & 800 \\\hline \text { Bond Interest Payable } &\quad\quad\quad\quad 800 \\\hline\end{array}$
B) $\begin{array} { | c | l | } \hline \text { Bond Interest Expense } & 200 \\\hline \text { Bond Interest Payable } &\quad\quad\quad 200 \\\hline\end{array}$
C) $\begin{array} { | c | l | } \hline \text { Bond Interest Expense } & 190 \\\hline \text { Premium on Bonds Payable } & 10 \\\hline \text { Bond Interest Payable } &\quad\quad\quad200 \\\hline\end{array}$
D) $\begin{array} { | r | r | } \hline \text { Bond Interest Expense } & 210 \\\hline \text { Premium on Bonds Payable } &\quad\quad\quad 10 \\\hline \text { Bond Interest Payable } & 200 \\\hline\end{array}$