0000 QUESTION 36 Moira Corporation issues $5,000,000 of 10 year, 8%, bonds dated January 1, 2020, 103. The entry to record the issuance will include all of the following. EXCEPT increase in cash of $5,000,000 increase in Premium on Bonds Payable for $150,000 increase in Bonds Payable for $5.000.000 increase in Cash for $5.150.000