3 . A $ 400 090 issue of bonds that sold for $363 000 matures on August 1 2015 . The journal entry to record the payment of the bond on the maturity date is A debit cash , $400.000 credit bonds payable , $ 400.090 B . debit bonds payable , $ 400 000 credit cash , $ 400, 900 C . debit bonds payable , $363 090 credit cash , $363090 D . debit cash , $363000 ; credit bonds payable , $ 363 000