12. Jocelyn Corporation recorded the following in its general journal on 1/1/06: Cash Discount on Bonds Payable 98,000 2,000 100,000 Bonds Payable Which of the following answers correctly describes the transaction on 1/1/06? A. Jocelyn issued bonds at 98. B. Jocelyn issued bonds at 102. C. Jocelyn issued bonds at a $2,000 premium. D. Jocelyn signed a note payable for $98,000. 13. Callable bonds may be: A. called for early retirement at the option of the bondholder. B. called for early retirement at the option of the issuer. C. converted to common stock at the option of the bondholder. D. converted to common stock at the option of the issuer