4600 bonds with a face value of $ 1000 each, are sold at 105. The entry to record the issuance is Cash 4600000 Premium on Bonds Payable 230000 Bonds Payable 4830000 Cash 4830000 Premium on Bonds Payable 230000 Bonds Payable 4600000 Cash 4830000 Bonds Payable 4830000 4830000 Cash 230000 Discount on Bonds Payable 4600000 Bonds Payable