Please explain

Use the following information for the next two questions: On Apr. 1, 2017 a company issues a 5%, $800,000 bond at par dated Jan. 1, 2017 and maturing Jan. 1, 2027. Interest is paid semiannually on Jan. 1 and July 1. 18. How should the company record Interest Expense (1) at issuance on Apr. 1 and (2) at the first interest payment on July 1? A. Record nothing; Debit $20,000 B. Credit $10,000; Debit $20,000 C. Debit $10,000; Debit $10,000 D. Record nothing; Debit $10,000 19. Assume now that the bond is issued at 103. Which of the following is incorrect regarding the issuance of the bond? A. Debit Cash for $810,000 B. Credit Bonds Payable for $800,000 C. Credit Premium on Bonds Payable for $24,000 D. Credit Interest Expense for $10,000