A company issued 4%, 20-year bonds with a face value of $210,000, that pay interest semiannually. The bonds were sold at 98. What journal entry is required for the sale of these bonds? Cash Bond Discount Bonds Payable $201,600 $8,400 $210,000 Cash Bond Discount Bonds Payable $205,800 4,200 Bonds Payable Bond Discount Cash $210,000 $210,000 $4,200 $205,800 Cash Bond Discount Cash $207,500 $2,500 $210,000 Bond Payable $210,000 Bond Discount Cash $8,400 $210,600