Suffolk Corporation Issued $100,000 of 20-Year,6 Percent Bonds at 98

Suffolk Corporation issued $100,000 of 20-year,6 percent bonds at 98 on one of its semi-annual interest dates.The straight-line method of amortization is to be used.The entry to record the bond interest expense on the next interest payment date is:

A)
$\begin{array}{l}\text { Bond Interest Expense } \quad 3,050\\\begin{array}{lr}\text { Unamortized Bond Discount } & 50 \\\text { Cash } & 3.000\end{array}\end{array}$

B)
$\begin{array} { l r } \text { Bond Interest Expense } & 6,000 \\\text { Unamortized Bond Discount } && 500 \\\text { Cash } && 5500\end{array}$
C)
$\begin{array}{ll}\text { Cash } & 6,050 \\\text { Unamortized Bond Discount }&& 6,050\end{array}$
D)
$\begin{array}{l}\text { Bond Interest Expense }&3,000\\\text { Cash }&&3,000\end{array}$