5 pts Question 4 On January 1, 2021, X Company issues $100,000 worth of bonds for 5 years, interest payable annually. The stated interest rate is 5% and the market interest rate is 6%. The bonds are sold at $107,106. The adjusting Journal entry to record interest expense on December 31, 2021 will Include 1. Credit to Discount for $5,000 2. Debit to Interest Expense for $5,000, 3. Credit to Discount for $747 4. Debit to Cash for $5,000, 3