A debit to Premium on Bonds Payable for $300 A credit to Bond Interest Payable for $3,700 Question 13 1 pts Bonds with a par value of $100,000, which pay 6% annual interest and pay interest on June 30 and December 31, were sold on July 31 at par value. What was the amount of cash the issuer received? None of the above $100,000 $ 94,000 $ 99.500 $100,500 Question 14 0.5 pts Present Value of 1: MacBook Air