A company issues $$75,000$ of $6\%,10-$year bonds dated January $1$ that pay interest semiannually on each June $30$ and December $31.$ If the issuer accepts $$69,000$

for the bonds, the issuer will record the sale with a debit to which of the following accounts?

Bond Payable

Cash and Discount on Bonds Payable

Cash

Cash and Interest Expense