LSA Burger issued a $$400,000$ bond with a $20$ year term. The stated interest rate on the bond was $8\%.$ At the date of issuance, the market rates for bonds similar to the one issued by Beth Marie's were $9\%.$ The bonds were priced at $90\mathrm{.}0.$ What is the journal entry for issuance of the bond? What is the interest expense for the first year of the bond? how much is the amortization of bond premium in the first year? A$\mathrm{.}2000$ B$\mathrm{.}30000$ C$\mathrm{.}22000$ D$\mathrm{.}34000$