On March 1, 2018, Stratford Lighting issued 12% bonds, dated March 1, with a face amount of $540,000. The bonds sold for $525,000 and mature on February 28, 2038 (20 years). Interest is paid semiannually on August 31 and February 28. Stratford uses the straight-line method to amortize the discount and its fiscal year ends December 31 The journal entry that Stratford Lighting would prepare to accrue interest on December 31, 2018 includes A credit to Cash account by $21,600. A debit to Discount on Bonds Payable account by $250. A debit to Interest Expense account by $21,850. A credit to interest Payable account by $21,850