$3600$ hundred bonds with face value of $1000$ each are sold at $1$:$05$ the entry to record the issuance

credit debit

A$.$ cash $3780000$

Discount payable $180000$

Bonds payable $3600000$

B$.$ Cash $3600000$

Premium on bonds payable $180000$

Bonds payable $3780000$

C$.$ Cash $3780000$

Bonds payable $378000$

d$.$ Cash $3780000$

Premioum Bonds payable $180000$

Bonds payable $3600000$