[The Following Information Applies to the Questions Displayed Below

Multiple Choice

[The following information applies to the questions displayed below.]
Austin Corporation issues $6,000,000 of 10%,10-year bonds,dated December 31,Year 1.The bonds are issued on April 30,Year 2,at 100 plus accrued interest.Interest on the bonds is payable semiannually each June 30 and December 31.
-The journal entry made by Austin Corporation to record the first semiannual interest payment on the bonds includes:

A) A debit to Bond Interest Expense of $300,000.
B) A debit to Bond Interest Payable of $100,000.
C) A debit to Bond Interest Expense of $100,000.
D) A debit to Bond interest Expense of $200,000.