$6800$ bonds with a face value of $$1000$ each, are sold at $105.$ The entry to record the issuance is

Cash

Premium on Bonds Payable

Bonds Payable

Cash

Bonds Payable

Cash

Discount on Bonds Payable

Bonds Payable

Cash

Premium on Bonds Payable

Bonds Payable

$7140000$

$340000$

$6800000$

$7140000$

$7140000$

$7140000$

$340000$

$6800000$

$6800000$

$340000$

$7140000$