Tarazi Company issued bonds with a coupon rate of 10% and a face amount of $100,000. The bonds mature in 20 years. The market interest rate for bonds with the same degree of riskiness is 6% compounded annually. These bonds were issued on January 1 of Year 1 at a price of $145,880. Coupon payments are made annually on December 31, so the first coupon payment was made on December 31 of Year 1. Tarazi uses the effective-interest method on its books. The journal entry to record the second coupon payment made on December 31 of Year 2 includes a: Debit to Premium on Bonds of $1,322 Debit to Premium on Bonds of $8,678 Debit to Interest Expense of $8,753 Debit to Interest Expense of $10,000 Debit to Premium on Bonds of $1,247 Credit to Discount on Bonds of $1,247