11, 13, 14 < Question 23 of 25 > This test: 100 point(s) possible This question: 4 point(s) possible Submit test Smith Company has issued a $100,000 face value, 7%, five-year bond at 91. What will be the journal entry for the retirement of the bond, assuming the last semiannual interest payment was already recorded? A. Bonds Payable Cash 100,000 100,000 OB. Bonds Payable Cash 91,000 91,000 OC. Cash 91,000 Bonds Payable 91,000 OD. Cash 100,000 Bonds Payable 100,000