39) Maybelline Corporation issues $3,200,000, 10-year, 7% bonds dated January 1 at 103. The journal entry to record the issuance will include a: A) debit to Cash for $3,200,000. B) credit to Cash for $3,296,000. C) credit to Premium on Bonds Payable for $96,000 D) credit to Bonds Payable for $3,296,000