23 002 aut 2. The City of Carrollton issues 100 3% bonds with a face value of $1000. The bonds sell at 95. The journal entry to record the bond issuance is: a. DR Cash 100,000 C. CR Bonds Payable b. DR Cash CR Bonds Payable CR Discount on Bonds Payable DR Cash DR Discount on Bonds Payable CR Bonds Payable d. DR Cash 100,000 DR Premium on Bonds Payable CR Bonds Payable 95,000 5000 97,000 3000 100,000 95,000 5000 100,000 100,000

2. The City of Carrollton issues 1003% bonds with a face value of $1000. The bonds sell at 95 . The journal entry to record the bond issuance is