On January $1,2026,$ Taylor Accounting Services issued $$53,000$ of $9\%$ bonds that mature in five years. They were issued at $93.$ The bonds pay semiannual interest payments on June $30$ and December $31$ of each year using the straight $-$ line amortization method. What is the joumal entry for the interest payment made on June $30,2026?$

A$.$ Cash

Discount on Bonds Payable

$2,385$

Interest Expense

$371$

B$.$ Cash $q,2,385$

$2,756$

C$.$ Interest Expense Discount on Bonds Payable

$2,756$

Cash

$371$

$2,385$

D$.$ Interest Expense

$2,385$

$2,385$

Cash

$2,385$