On January 1,2017,Simpson Sales Issued $23,000 in Bonds for $35,800

On January 1,2017,Simpson Sales issued $23,000 in bonds for $35,800.These are eight-year bonds with a stated rate of 9% and pay semiannual interest.Simpson Sales uses the straight-line method to amortize the bond premium.Immediately after the issue of the bonds,the ledger balances are as follows: Premium on Bonds Payable
After the first interest payment on June 30,2017,what is the balance of Premium on Bonds Payable?

A) debit of $800
B) debit of $14,400
C) credit of $235
D) credit of $12,000